0000930413-13-004213.txt : 20130813 0000930413-13-004213.hdr.sgml : 20130813 20130813144756 ACCESSION NUMBER: 0000930413-13-004213 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130629 FILED AS OF DATE: 20130813 DATE AS OF CHANGE: 20130813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARK RESTAURANTS CORP CENTRAL INDEX KEY: 0000779544 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 133156768 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-09453 FILM NUMBER: 131032764 BUSINESS ADDRESS: STREET 1: 85 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10003-3019 BUSINESS PHONE: 2122068800 MAIL ADDRESS: STREET 1: 85 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10003-3019 10-Q 1 c74734_10q.htm

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934

For the quarterly period ended June 29, 2013

Commission file number 1-09453

	ARK RESTAURANTS CORP.
	(Exact name of registrant as specified in its charter)

New York		13-3156768
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

85 Fifth Avenue, New York, New York		10003
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 206-8800

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) during the preceding 12 months (or for shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes S No £

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit and post such files).

Yes S No £

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer £		Accelerated filer £

Non-accelerated filer £ (Do not check if a smaller reporting company)		Smaller Reporting Company S

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes £ No S

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:

Class		Outstanding shares at August 6, 2013
(Common stock, $.01 par value)		3,246,562

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

On one or more occasions, we may make statements in this Quarterly Report on Form 10-Q regarding our assumptions, projections, expectations, targets, intentions or beliefs about future events. All statements, other than statements of historical facts, included or incorporated by reference herein relating to management’s current expectations of future financial performance, continued growth and changes in economic conditions or capital markets are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.

Words or phrases such as “anticipates,” “believes,” “estimates,” “expects,” “intends,” “plans,” “predicts,” “projects,” “targets,” “will likely result,” “hopes,” “will continue” or similar expressions identify forward-looking statements. Forward-looking statements involve risks and uncertainties which could cause actual results or outcomes to differ materially from those expressed. We caution that while we make such statements in good faith and we believe such statements are based on reasonable assumptions, including without limitation, management’s examination of historical operating trends, data contained in records and other data available from third parties, we cannot assure you that our projections will be achieved. Factors that may cause such differences include: economic conditions generally and in each of the markets in which we are located, the amount of sales contributed by new and existing restaurants, labor costs for our personnel, fluctuations in the cost of food products, adverse weather conditions, changes in consumer preferences and the level of competition from existing or new competitors.

We have attempted to identify, in context, certain of the factors that we believe may cause actual future experience and results to differ materially from our current expectation regarding the relevant matter or subject area. In addition to the items specifically discussed above, our business, results of operations and financial position and your investment in our common stock are subject to the risks and uncertainties described in “Item 1A Risk Factors” in Part I of our Annual Report on Form 10-K for the fiscal year ended September 29, 2012 as updated by the information contained under the caption “Item 1A. Risk Factors” in Part II of this Quarterly Report on Form 10-Q.

From time to time, oral or written forward-looking statements are also included in our reports on Forms 10-K, 10-Q and 8-K, our Schedule 14A, our press releases and other materials released to the public. Although we believe that at the time made, the expectations reflected in all of these forward-looking statements are and will be reasonable; any or all of the forward-looking statements may prove to be incorrect. This may occur as a result of inaccurate assumptions or as a consequence of known or unknown risks and uncertainties. Many factors discussed in this Quarterly Report on Form 10-Q, certain of which are beyond our control, will be important in determining our future performance. Consequently, actual results may differ materially from those that might be anticipated from forward-looking statements. In light of these and other uncertainties, you should not regard the inclusion of a forward-looking statement in this Quarterly Report on Form 10-Q or other public communications that we might make as a representation by us that our plans and objectives will be achieved, and you should not place undue reliance on such forward-looking statements.

We undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. However, your attention is directed to any further disclosures made on related subjects in our subsequent periodic reports filed with the Securities and Exchange Commission on Forms 10-K, 10-Q and 8-K and Schedule 14A.

Unless the context requires otherwise, references to “we,” “us,” “our,” “ARKR” and the “Company” refer specifically to Ark Restaurants Corp., and its subsidiaries, partnerships, variable interest entities and predecessor entities.

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Part I. Financial Information

Item 1. Consolidated Condensed Financial Statements

ARK RESTAURANTS CORP. AND SUBSIDIARIES
CONSOLIDATED CONDENSED BALANCE SHEETS

(In Thousands, Except Per Share Amounts)

	June 29, 2013			September 29, 2012
	(Unaudited)			(Note 1)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents (includes $571 at June 29, 2013 and $714 at September 29, 2012 related to VIEs)	$	4,571		$	8,705
Short-term investments in available-for-sale securities		—			75
Accounts receivable (includes $310 at June 29, 2013 and $1,776 at September 29, 2012 related to VIEs)		2,803			3,790
Employee receivables		350			339
Inventories (includes $12 at June 29, 2013 and $28 at September 29, 2012 related to VIEs)		1,573			1,567
Prepaid and refundable income taxes (includes $177 at June 29, 2013 and $235 at September 29, 2012 related to VIEs)		473			985
Prepaid expenses and other current assets (includes $6 at June 29, 2013 and $13 at September 29, 2012 related to VIEs)		857			1,087
Total current assets		10,627			16,548
FIXED ASSETS - Net (includes $108 at June 29, 2013 and $3,189 at September 29, 2012 related to VIEs)		25,836			26,194
GOODWILL		4,813			4,813
TRADEMARKS		721			721
DEFERRED INCOME TAXES		5,615			4,960
OTHER ASSETS (includes $71 at June 29, 2013 and September 29, 2012 related to VIEs)		6,261			1,928
TOTAL ASSETS	$	53,873		$	55,164

LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable - trade (includes $54 at June 29, 2013 and $153 at September 29, 2012 related to VIEs)	$	2,325		$	2,729
Accrued expenses and other current liabilities (includes $692 at June 29, 2013 and $1,950 at September 29, 2012 related VIEs)		8,505			8,873
Current portion of notes payable		1,974			885
Total current liabilities		12,804			12,487
OPERATING LEASE DEFERRED CREDIT		4,389			4,650
NOTES PAYABLE, LESS CURRENT PORTION		2,109			1,240
TOTAL LIABILITIES		19,302			18,377
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at June 29, 2013 and September 29, 2012, respectively; outstanding, 3,245 shares at June 29, 2013 and September 29, 2012, respectively		46			46
Additional paid-in capital		22,674			23,410
Retained earnings		22,310			22,372
		45,030			45,828

Less treasury stock, at cost, of 1,356 shares at June 29, 2013 and September 29, 2012, respectively		(13,220	)		(13,220	)
Total Ark Restaurants Corp. shareholders’ equity		31,810			32,608
NON-CONTROLLING INTERESTS		2,761			4,179
TOTAL EQUITY		34,571			36,787
TOTAL LIABILITIES AND EQUITY	$	53,873		$	55,164

See notes to consolidated condensed financial statements.

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ARK RESTAURANTS CORP. AND SUBSIDIARIES

CONSOLIDATED CONDENSED STATEMENTS OF INCOME (Unaudited)

(In Thousands, Except Per Share Amounts)

	13 Weeks Ended						39 Weeks Ended
	June 29, 2013			June 30, 2012			June 29, 2013			June 30, 2012
				(Note 1)						(Note 1)
REVENUES:
Food and beverage sales	$	36,153		$	38,888		$	95,970		$	101,115
Other revenue		320			305			929			831
Total revenues		36,473			39,193			96,899			101,946

COSTS AND EXPENSES:
Food and beverage cost of sales		8,959			9,992			24,142			26,020
Payroll expenses		10,805			11,702			31,767			32,758
Occupancy expenses		4,442			4,494			13,063			13,485
Other operating costs and expenses		4,400			5,156			12,797			13,250
General and administrative expenses		2,398			2,240			7,564			7,271
Depreciation and amortization		1,082			1,097			3,179			2,976
Total costs and expenses		32,086			34,681			92,512			95,760
OPERATING INCOME		4,387			4,512			4,387			6,186
OTHER (INCOME) EXPENSE:
Interest expense		24			—			33			23
Interest income		—			—			—			(4	)
Other income, net		(38	)		(29	)		(210	)		(453	)
Total other income, net		(14	)		(29	)		(177	)		(434	)
INCOME BEFORE PROVISION FOR INCOME TAXES		4,401			4,541			4,564			6,620
Provision for income taxes		1,112			1,303			1,168			1,841
INCOME FROM CONTINUING OPERATIONS		3,289			3,238			3,396			4,779
Income (loss) from discontinued operations, net of tax		—			41			—			(395	)
CONSOLIDATED NET INCOME		3,289			3,279			3,396			4,384
Net income attributable to non-controlling interests		(660	)		(315	)		(1,024	)		(737	)
NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.	$	2,629		$	2,964		$	2,372		$	3,647

AMOUNTS ATTRIBUTABLE TO ARK RESTAURANTS CORP.:
Income from continuing operations	$	2,629		$	2,923		$	2,372		$	4,042
Income (loss) from discontinued operations, net of tax		—			41			—			(395	)
Net income	$	2,629		$	2,964		$	2,372		$	3,647

NET INCOME (LOSS) PER ARK RESTAURANTS CORP. COMMON SHARE:
From continuing operations:
Basic	$	0.81		$	0.90		$	0.73		$	1.22
Diluted	$	0.77		$	0.89		$	0.71		$	1.21
From discontinued operations:
Basic	$	—		$	0.01		$	—		$	(0.12	)
Diluted	$	—		$	0.01		$	—		$	(0.12	)
From net income:
Basic	$	0.81		$	0.91		$	0.73		$	1.10
Diluted	$	0.77		$	0.90		$	0.71		$	1.09

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic		3,245			3,245			3,245			3,307
Diluted		3,396			3,278			3,362			3,335

See notes to consolidated condensed financial statements.

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ARK RESTAURANTS CORP. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited)
(In Thousands)

	13 Weeks Ended						39 Weeks Ended
	June 29, 2013			June 30, 2012			June 29, 2013			June 30, 2012

Consolidated net income	$	3,289		$	3,279		$	3,396		$	4,384
Other comprehensive loss, net of taxes:
Unrealized loss on available-for-sale securities		—			(4	)		—			(3	)
Total other comprehensive loss, net of taxes		—			(4	)		—			(3	)
Comprehensive income		3,289			3,275			3,396			4,381
Comprehensive income attributable to non-controlling interests		(660	)		(315	)		(1,024	)		(737	)

Comprehensive income attributable to Ark Restaurants Corp.	$	2,629		$	2,960		$	2,372		$	3,644

See notes to consolidated condensed financial statements.

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ARK RESTAURANTS CORP. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (Unaudited)
FOR THE 39 WEEKS ENDED JUNE 29, 2013 AND JUNE 30, 2012
(In Thousands)

	Common Stock				Additional Paid-In			Accumulated Other Comprehensive			Retained			Stock Option			Treasury			Total Ark Restaurants Corp. Shareholders’			Non- controlling			Total
	Shares		Amount		Capital			Income			Earnings			Receivable			Stock			Equity			Interests			Equity

BALANCE - October 1, 2011		4,601	$	46	$	23,302		$	3		$	20,128		$	(29	)	$	(10,095	)	$	33,355		$	4,831		$	38,186

Net income		—		—		—			—			3,647			—			—			3,647			737			4,384
Unrealized loss on available-for-sale securities		—		—		—			(3	)		—			—			—			(3	)		—			(3	)
Write-off of stock option receivable		—		—		—			—			—			29			—			29			—			29
Purchase of treasury stock		—		—		—			—			—			—			(3,125	)		(3,125	)		—			(3,125	)
Stock-based compensation		—		—		29			—			—			—			—			29			—			29
Distributions to non-controlling interests		—		—		—			—			—			—			—			—			(1,825	)		(1,825	)
Payment of dividends - $0.75 per share		—		—		—			—			(2,434	)		—			—			(2,434	)		—			(2,434	)

BALANCE - June 30, 2012		4,601	$	46	$	23,331		$	—		$	21,341		$	—		$	(13,220	)	$	31,498		$	3,743		$	35,241

BALANCE - September 29, 2012		4,601	$	46	$	23,410		$	—		$	22,372		$	—		$	(13,220	)	$	32,608		$	4,179		$	36,787

Net income		—		—		—			—			2,372			—			—			2,372			1,024			3,396
Purchase of member interests in subsidiary		—		—		(2,685	)		—			—			—			—			(2,685	)		(280	)		(2,965	)
Tax benefit of purchase of member interests in subsidiary		—		—		1,020			—			—			—			—			1,020			—			1,020
Elimination of non-controlling interest in discontinued operation						691															691			(691	)		—
Stock-based compensation		—		—		238			—			—			—			—			238			—			238
Distributions to non-controlling interests		—		—		—			—			—			—			—			—			(1,471	)		(1,471	)
Payment of dividends - $0.75 per share		—		—		—			—			(2,434	)		—			—			(2,434	)		—			(2,434	)

BALANCE - June 29, 2013		4,601	$	46	$	22,674		$	—		$	22,310		$	—		$	(13,220	)	$	31,810		$	2,761		$	34,571

See notes to consolidated condensed financial statements.

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ARK RESTAURANTS CORP. AND SUBSIDIARIES
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (Unaudited)
(In Thousands)

	39 Weeks Ended
	June 29, 2013			June 30, 2012

CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net income	$	3,396		$	4,384
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Write-off of notes receivable from former president		—			66
Loss on closure of restaurants		256			365
Loss on disposal of discontinued operation		—			270
Deferred income taxes		365			1,694
Stock-based compensation		238			29
Depreciation and amortization		3,179			2,976
Operating lease deferred charge (credit)		(261	)		975
Changes in operating assets and liabilities:
Accounts receivable		987			(618	)
Inventories		(97	)		(248	)
Prepaid, refundable and accrued income taxes		512			(1,293	)
Prepaid expenses and other current assets		130			(56	)
Other assets		(39	)		(48	)
Accounts payable - trade		(404	)		160
Accrued expenses and other liabilities		(368	)		(966	)
Net cash provided by operating activities		7,894			7,690

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets		(2,980	)		(7,828	)
Purchase of management rights		—			(400	)
Loans and advances made to employees		(105	)		(155	)
Payments received on employee receivables		94			74
Purchase of member interests in subsidiary		(2,965	)		—
Purchase of member interest in New Meadowlands Racetrack LLC		(4,200	)		—
Purchases of investment securities		—			(441	)
Proceeds from sales of investment securities		75			3,062
Net cash used in investing activities		(10,081	)		(5,688	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of note payable		3,000			—
Principal payments on notes payable		(1,042	)		(78	)
Dividends paid		(2,434	)		(2,434	)
Purchase of treasury shares		—			(1,000	)
Distributions to non-controlling interests		(1,471	)		(1,825	)
Net cash used in financing activities		(1,947	)		(5,337	)
NET DECREASE IN CASH AND CASH EQUIVALENTS		(4,134	)		(3,335	)
CASH AND CASH EQUIVALENTS, Beginning of period		8,705			7,780
CASH AND CASH EQUIVALENTS, End of period	$	4,571		$	4,445

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for:
Interest	$	33		$	23
Income taxes	$	360		$	1,219
Non-cash investing activity:
Note payable in connection with purchase of treasury shares	$	—		$	2,125
Tax benefit of purchase of member interests in subsidiary	$	1,020		$	—
Liquidation of non-controlling interests in discontinued operations	$	691		$	—

See notes to consolidated condensed financial statements.

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ARK RESTAURANTS CORP. AND SUBSIDIARIES

NOTES TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

June 29, 2013

(Unaudited)

1. CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

The consolidated condensed balance sheet as of September 29, 2012, which has been derived from audited financial statements included in the Form 10-K, and the unaudited interim consolidated and condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). All adjustments that, in the opinion of management, are necessary for a fair presentation for the periods presented have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring nature. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended September 29, 2012. The results of operations for interim periods are not necessarily indicative of the operating results to be expected for the full year or any other interim period.

PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation.

RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”

SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.

FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt.

CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.

Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. No realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012.

CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits.

- 8 -

For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 30, 2012, no vendor accounted for more than 10% of total purchases.

SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.

RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.

2. VARIABLE INTEREST ENTITIES

Upon adoption of the accounting guidance for VIEs on October 3, 2010, the Company determined that it was the primary beneficiary of two VIEs which had not been previously consolidated, Ark Hollywood/Tampa Investment, LLC and Ark Connecticut Investment, LLC, as the guidance requires that a single party (including its related parties and de facto agents) be able to exercise their rights to remove the decision maker in order for the “kick-out” rights to be considered substantive. Previously, a simple majority of owners that could exercise kick-out rights was considered a substantive right. This change resulted in the need for consolidation.

During the 39-weeks ended June 29, 2013, the Company purchased an additional 14.39% of the membership interests of Ark Hollywood/Tampa Investment, LLC, directly from the individuals that held such interests, for an aggregate consideration of $2,964,512. In connection with this transaction, the Company recorded a reduction to additional paid-in capital of $2,684,896 representing the excess of the amount paid over the carrying value ($279,616) of the non-controlling interests acquired as the acquisition of an additional interest in a less than wholly-owned subsidiary where control is maintained is treated as an equity transaction. In addition, the Company also recorded an increase to additional paid-in capital in the amount of $1,020,261 representing the related deferred tax benefit of the transaction.

As a result of the above, Ark Hollywood/Tampa Investment, LLC is no longer considered a VIE as the Company now owns 64.39% of the voting membership interests. Accordingly, the following disclosures associated with the Company’s VIEs do not include Ark Hollywood/Tampa Investment, LLC as of June 29, 2013:

	June 29, 2013		September 29, 2012
	(in thousands)

Cash and cash equivalents	$	571	$	714
Accounts receivable		310		1,776
Inventories		12		28
Prepaid income taxes		177		235
Prepaid expenses and other current assets		6		13
Due from Ark Restaurants Corp. and affiliates (1)		410		288
Fixed assets, net		108		3,189
Other long-term assets		71		71
Total assets	$	1,665	$	6,314
Accounts payable	$	54	$	153
Accrued expenses and other liabilities		692		1,950
Total liabilities		746		2,103
Equity of variable interest entities		919		4,211
Total liabilities and equity	$	1,665	$	6,314

(1)

Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

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The liabilities recognized as a result of consolidating these VIEs do not represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against our general assets.

3. RECENT RESTAURANT EXPANSION

On March 18, 2011, a subsidiary of the Company entered into a lease agreement to operate a restaurant and bar in New York City named Clyde Frazier’s Wine and Dine. In connection with the agreement, the landlord agreed to contribute up to $1,800,000 towards the construction of the facility (of which $1,500,000 was received as of June 29, 2013 and is being deferred over the lease term), which totaled approximately $7,000,000. The initial term of the lease for this facility expires on March 31, 2027 and has one five-year renewal. This restaurant opened during the second quarter of fiscal 2012.

On November 28, 2012, a subsidiary of the Company entered into an agreement to design and lease a restaurant at the Tropicana Hotel and Casino in Atlantic City, NJ. The cost to construct this restaurant was approximately $1,350,000. The initial term of the lease for this facility expires June 7, 2023 and has two five-year renewals. The restaurant, Broadway Burger Bar, opened during the third quarter of fiscal 2013 and, as a result, the Consolidated Statement of Income for the 39-weeks ended June 29, 2013 includes approximately $100,000 of pre-opening and early operating losses related to this property.

4. RECENT RESTAURANT DISPOSITIONS

Lease Expirations – On July 8, 2011, the Company entered into an agreement with the landlord of The Grill Room property located in New York City, whereby in exchange for a payment of $350,000 the Company vacated the property on October 31, 2011. Such payment and the related loss on closure of the property, in the amount of $179,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012. This lease was scheduled to expire on December 31, 2011.

The Company was advised by the landlord that it would have to vacate the America property located in Washington, DC, which was on a month-to-month lease. The closure of this property occurred on November 7, 2011. The related loss on closure of this property, in the amount of $186,000, is included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012.

Discontinued Operations – Effective March 15, 2012, the Company vacated its food court operations at the MGM Grand Casino at the Foxwoods Resort Casino in Ledyard, CT. The Company determined that it would not be able to operate this facility profitably at this location at the current rent. During the quarter ended June 29, 2013, the Company reclassified the remaining non-controlling interest of $691,000 to additional paid-in capital upon the final dissolution of this partnership as no amounts were due to the non-controlling interests based on the priority of liquidation as set out in the operating agreement.

The results of discontinued operations were as follows:

	13 Weeks Ended					39 Weeks Ended
	June 29, 2013		June 30, 2012			June 29, 2013		June 30, 2012
	(In thousands)					(In thousands)

Revenues	$	—	$	—		$	—	$	910
Costs and expenses		—		—			—		1,525
Loss before income taxes		—		—			—		(615	)
Income tax benefit		—		(41	)		—		(220	)
Net income (loss)	$	—	$	41		$	—	$	(395	)

Other – On October 29, 2012, the Company suffered a flood at its Red and Sequoia properties located in New York, NY as a result of a hurricane. The Company did not reopen these properties as the underlying leases were due to expire in the second quarter of fiscal 2013. Losses related to the closure of these properties, in the amount of $256,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 29, 2013.

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5. COST METHOD INVESTMENT

On March 12, 2013, the Company made a $4,200,000 investment in the New Meadowlands Racetrack LLC (“NMR”) through its purchase of a membership interest in Meadowlands Newmark, LLC, an existing member of NMR. In conjunction with this investment, the Company also entered into a long-term agreement with NMR to provide food and beverage services for the new racing facilities being constructed at the Meadowlands Racetrack in northern New Jersey. NMR has a long-term lease with the State of New Jersey and expects the new facility to be open in November 2013. The Company’s agreement extends to any future development at the race track site.

This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

6. NOTES PAYABLE

Treasury Stock Repurchase – On December 12, 2011, the Company, in a private transaction, purchased 250,000 shares of its common stock at a price of $12.50 per share, or a total of $3,125,000. Upon the closing of the purchase, the Company paid the seller $1,000,000 in cash and issued an unsecured promissory note to the seller for $2,125,000. The note bears interest at 0.19% per annum, and is payable in 24 equal monthly installments of $88,541, commencing on December 1, 2012. As of June 29, 2013, the outstanding note payable balance was approximately $1,416,000.

Bank – On February 25, 2013, the Company issued a promissory note, secured by all assets of the Company, to a bank for $3,000,000. The note bears interest at LIBOR plus 3.0% per annum, and is payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. As of June 29, 2013, the outstanding balance of this note payable was approximately $2,667,000. The agreement provides, among other things, that the Company meet minimum quarterly tangible net worth amounts, as defined, and minimum annual net income amounts, and contains customary representations, warranties and affirmative covenants. The agreement also contains customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness, capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance with all debt covenants as of June 29, 2013.

7. RELATED PARTY TRANSACTIONS

The Company’s former President and Chief Operating Officer resigned effective January 1, 2012. In connection therewith, the Company forgave loans due totaling $66,000 ($29,000 for stock option exercises receivable and $37,000 for other loans) and has recorded additional compensation in the amount of $475,400 in accordance with his separation agreement and release. Such amounts are included in General and Administrative Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012.

Employee loans totaled approximately $350,000 and $339,000 at June 29, 2013 and September 29, 2012. Such amounts are payable on demand and bear interest at the minimum statutory rate (0.18% at June 29, 2013 and 0.19% at September 29, 2012).

8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

	June 29, 2013		September 29, 2012
	(In thousands)

Sales tax payable	$	902	$	852
Accrued wages and payroll related costs		1,375		1,475
Customer advance deposits		3,013		2,811
Accrued occupancy and other operating expenses		3,215		3,735

	$	8,505	$	8,873

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9. COMMITMENTS AND CONTINGENCIES

Leases — The Company leases its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and, in certain instances, for the payment of a percentage of the restaurants sales in excess of stipulated amounts at such facility and in one instance based on profits.

Legal Proceedings — In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its restaurants and worker’s compensation claims, which are generally handled by the Company’s insurance carriers. The employment by the Company of management personnel, waiters, waitresses and kitchen staff at a number of different restaurants has resulted in the institution, from time to time, of litigation alleging violation by the Company of employment discrimination laws. Management believes, based in part on the advice of counsel, that the ultimate resolution of these matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.

Other — On June 7, 2011, the Company entered into a 10-year exclusive agreement to manage a yet to be constructed restaurant and catering service at Basketball City in New York City in exchange for a fee of $1,000,000. Under the terms of the agreement, the owner of the property was to construct the facility, at its expense, and the Company would pay the owner an annual fee based on sales, as defined in the agreement. As of June 7, 2013, the owner of the property had not delivered the premises to the Company as required by the agreement and, as such, the Company demanded the return of its exclusivity fee as well as an additional $200,000 the Company had advanced the owner. The total amount of $1,200,000 has been reclassified to Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013 as the Company is negotiating the terms of a promissory note for repayment.

10. STOCK OPTIONS

During fiscal 2012, options to purchase 251,500 shares of common stock at an exercise price of $14.40 per share were granted and are exercisable as to 50% of the shares commencing on the first anniversary of the date of grant and as to the remaining 50% commencing on the second anniversary of the date of grant. The grant date fair value of these stock options was $2.57 per share. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of our stock, the expected life of the options and the risk free interest rate. The assumptions used for the 2012 grant include a risk free interest rate of 1.67%, volatility of 36.2%, a dividend yield of 6.1% and an expected life of 6.25 years. No options were issued during the 39-week period ended June 29, 2013.

A summary of stock option activity is presented below:

	39 Weeks Ended June 29, 2013
	Shares			Weighted Average Exercise Price		Weighted Average Contractual Term	Aggregate Intrinsic Value

Outstanding, September 29, 2012		648,100		$	19.56	6.50 Years

Options:
Granted		—
Exercised		—
Canceled or expired		(8,500	)	$	16.80

Outstanding and expected to vest, June 29, 2013		639,600		$	19.59	5.75 Years	$	3,161,186

Exercisable, June 29, 2013		516,850		$	20.82	3.75 Years	$	2,332,623

Compensation cost charged to operations for the 39-week periods ended June 29, 2013 and June 30, 2012 was $238,000 and $29,000, respectively, and for the 13-week periods ended June 29, 2013 and June 30, 2012 was $79,000 and $29,000, respectively. The compensation cost recognized is classified as a general and administrative expense in the Consolidated Condensed Statements of Income.

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As of June 29, 2013, there was approximately $300,000 of unrecognized compensation cost related to unvested stock options, which is expected to be recognized over a period of approximately one year.

11. INCOME TAXES

The Company’s provision for income taxes consists of Federal, state and local taxes in amounts necessary to align the Company’s year-to-date provision for income taxes with the effective tax rate that the Company expects to achieve for the full year. The income tax provision on income from continuing operations for the 39-week periods ended June 29, 2013 and June 30, 2012 reflect effective tax rates of approximately 26% and 28%, respectively. The Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result of the inclusion of tax credits and operating income attributable to the non-controlling interests of the VIEs that is not taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from current estimates.

12. INCOME PER SHARE OF COMMON STOCK

Net income (loss) per share is calculated on the basis of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options.

For the 13 and 39-week periods ended June 29, 2013, options to purchase 165,100 shares of common stock at an exercise price of $12.04 per share and options to purchase 245,500 shares of common stock at an exercise price $14.40 per share were included in diluted earnings per share. Options to purchase 139,000 shares of common stock at an exercise price of $29.60 per share and options to purchase 90,000 shares of common stock at an exercise price of $32.15 per share were not included in diluted earnings per share as their impact was anti-dilutive.

For the 13 and 39-week periods ended June 30, 2012, options to purchase 176,600 shares of common stock at an exercise price of $12.04 per share and options to purchase 251,500 shares of common stock at an exercise price $14.40 per share were included in diluted earnings per share. Options to purchase 145,500 shares of common stock at an exercise price of $29.60 per share and options to purchase 100,000 shares of common stock at an exercise price of $32.15 per share were not included in diluted earnings per share as their impact was anti-dilutive.

13. DIVIDENDS

On December 28, 2012, March 28, 2013 and June 28, 2013 the Company paid a quarterly cash dividend in the amount of $0.25 per share on the Company’s common stock. The Company intends to continue to pay such quarterly cash dividend for the foreseeable future, however, the payment of future dividends is at the discretion of the Company’s Board of Directors and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant factors.

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Overview

As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customer and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.

Accounting Period

Our fiscal year ends on the Saturday nearest September 30. We report fiscal years under a 52/53-week format. This reporting method is used by many companies in the hospitality industry and is meant to improve year-to-year comparisons of operating results. Under this method, certain years will contain 53 weeks. The periods ended June 29, 2013 and June 30, 2012 included 13 and 39 weeks.

Reclassifications

Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”

Seasonality

The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.

Results of Operations

The Company’s operating income was $4,387,000 for both the 13 and 39-weeks ended June 29, 2013 as compared to operating income of $4,512,000 and $6,186,000 for the 13 and 39-weeks ended June 30, 2012, respectively. These decreases resulted from a combination of factors including: (i) decreased traffic at our properties in Washington, DC due to poor weather and increased competition, (ii) increased competition and a decrease in the usage of complimentaries by the ownership of the casinos at our Florida properties, (iii) professional fees related to the unsolicited bid made for the Company by Landry’s, (iv) the negative impact of additional room capacity without a corresponding increase in overall traffic in Las Vegas, (v) the closure of our properties Red and Sequoia located in New York, NY in October 2012 as a result of a hurricane, and (vi) early operating losses in the amount of $100,000 at our new restaurant, Broadway Burger Bar, at the Tropicana Hotel and Casino in Atlantic City, NJ, all partially offset by strong catering revenues in NY combined with a significant improvement in the performance of Clyde Frazier’s Wine and Dine, which opened in March 2012.

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The following table summarizes the significant components of the Company’s operating results for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012, respectively:

	13 Weeks Ended				Variance						39 Weeks Ended				Variance
	June 29, 2013		June 30, 2012		$			%			June 29, 2013		June 30, 2012		$			%
	(in thousands)										(in thousands)
REVENUES:
Food and beverage sales	$	36,153	$	38,888	$	(2,735	)		-7.0	%	$	95,970	$	101,115	$	(5,145	)		-5.1	%
Other revenue		320		305		15			4.9	%		929		831		98			11.8	%
Total revenues		36,473		39,193		(2,720	)		-6.9	%		96,899		101,946		(5,047	)		-5.0	%

COSTS AND EXPENSES:
Food and beverage cost of sales		8,959		9,992		(1,033	)		-10.3	%		24,142		26,020		(1,878	)		-7.2	%
Payroll expenses		10,805		11,702		(897	)		-7.7	%		31,767		32,758		(991	)		-3.0	%
Occupancy expenses		4,442		4,494		(52	)		-1.2	%		13,063		13,485		(422	)		-3.1	%
Other operating costs and expenses		4,400		5,156		(756	)		-14.7	%		12,797		13,250		(453	)		-3.4	%
General and administrative expenses		2,398		2,240		158			7.1	%		7,564		7,271		293			4.0	%
Depreciation and amortization		1,082		1,097		(15	)		-1.4	%		3,179		2,976		203			6.8	%
Total costs and expenses		32,086		34,681		(2,595	)		-7.5	%		92,512		95,760		(3,248	)		-3.4	%
OPERATING INCOME	$	4,387	$	4,512	$	(125	)		-2.8	%	$	4,387	$	6,186	$	(1,799	)		-29.1	%

Revenues

During the Company’s 13 and 39-week periods ended June 29, 2013, revenues decreased 6.9% and 5.0% as compared to revenues in the 13 and 39-week periods ended June 30, 2012. This decrease resulted primarily from: (i) the negative effects of Hurricane Sandy on our businesses located in New York, Atlantic City, NJ and Washington, DC and the related closure of our properties Red and Sequoia located in New York, NY in October 2012 as a result, and (ii) the negative impact of additional room capacity in Las Vegas, NV, partially offset by strong catering revenues in NY combined with revenues related to our new restaurant in New York City, Clyde Frazier’s Wine and Dine, which opened in March 2012.

Food and Beverage Same-Store Sales

On a Company-wide basis, same store sales decreased 2.2% during the third fiscal quarter of 2013 compared to the same period last year as follows:

	13 Weeks Ended				Variance
	June 29, 2013		June 30, 2012		$			%
	(in thousands)

Las Vegas	$	13,728	$	14,218	$	(490	)		-3.4	%
New York		10,555		9,275		1,280			13.8	%
Washington, DC		5,155		6,230		(1,075	)		-17.3	%
Atlantic City, NJ		805		851		(46	)		-5.4	%
Boston		1,008		1,116		(108	)		-9.7	%
Connecticut		923		947		(24	)		-2.5	%
Florida		3,457		3,783		(326	)		-8.6	%
Same Store Sales		35,631		36,420	$	(789	)		-2.2	%
Other		522		2,468
Food and beverage sales	$	36,153	$	38,888

Same-store sales in Las Vegas decreased 3.4% primarily as a result of the negative impact of additional room capacity without a corresponding increase in overall traffic. Same-store sales in New York (which exclude the Red and Sequoia properties as they were closed in October 2012) increased 13.8% as a result of strong catering revenues. Same-store sales in Washington, DC decreased 17.3% primarily as a result of decreased traffic due to poor weather as compared to last year and increased competition. Same-store sales in Atlantic City decreased 5.4% due to the continued decline in overall traffic in Atlantic City, NJ. Same-store sales in Boston decreased 9.7% primarily as a result of poor weather conditions. Same-store sales in Connecticut decreased 2.5% due to declining traffic at the Foxwoods Resort and Casino where our properties are located. Same-store sales in Florida decreased 8.6% due to increased competition at one of our properties combined with a decrease in the usage

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of complimentaries by the ownership of the casinos where our properties are located. Other food and beverage sales consist of sales related to new restaurants opened during the applicable period and sales related to properties that were closed during the period due to lease expiration and other closures and therefore not included in discontinued operations.

Costs and Expenses

Costs and expenses from continuing operations for the 13 and 39-weeks ended June 29, 2013 and June 30, 2012 were as follows (in thousands):

	13 Weeks					13 Weeks											39 Weeks					39 Weeks
	Ended		%			Ended		%			Increase						Ended		%			Ended		%			Increase
	June 29,		to Total			June 30,		to Total			(Decrease)						June 29,		to Total			June 30,		to Total			(Decrease)
	2013		Revenues			2012		Revenues			$			%			2013		Revenues			2012		Revenues			$			%
Food and beverage cost of sales	$	8,959		24.6	%	$	9,992		25.5	%	$	(1,033	)		-10.3	%	$	24,142		24.9	%	$	26,020		25.5	%	$	(1,878	)		-7.2	%
Payroll expenses		10,805		29.6	%		11,702		29.9	%		(897	)		-7.7	%		31,767		32.8	%		32,758		32.1	%		(991	)		-3.0	%
Occupancy expenses		4,442		12.2	%		4,494		11.5	%		(52	)		-1.2	%		13,063		13.5	%		13,485		13.2	%		(422	)		-3.1	%
Other operating costs and expenses		4,400		12.1	%		5,156		13.2	%		(756	)		-14.7	%		12,797		13.2	%		13,250		13.0	%		(453	)		-3.4	%
General and administrative expenses		2,398		6.6	%		2,240		5.7	%		158			7.1	%		7,564		7.8	%		7,271		7.1	%		293			4.0	%
Depreciation and amortization		1,082		3.0	%		1,097		2.8	%		(15	)		-1.4	%		3,179		3.3	%		2,976		2.9	%		203			6.8	%
	$	32,086				$	34,681				$	(2,595	)				$	92,512				$	95,760				$	(3,248	)

Food and beverage costs as a percentage of total revenues for the 13 and 39-weeks ended June 29, 2013 decreased slightly compared to the same periods of fiscal 2012 and reflect improved menu costing partially offset by higher commodity prices.

Payroll expenses as a percentage of total revenues for the 13 and 39-weeks ended June 29, 2013 remained relatively consistent as compared to the same periods of fiscal 2012. Decreases in expense amounts as compared to the same periods of fiscal 2012 are the result of a reduction in payroll expenses related to properties that were closed (as discussed above) due to flooding from Hurricane Sandy partially offset by payroll incurred at our new restaurant in New York City, Clyde Frazier’s Wine and Dine, which opened in March 2012.

Occupancy expenses as a percentage of total revenues for the 13 and 39-weeks ended June 29, 2013 increased as compared to the same periods of fiscal 2012 as a result of a lower sales at properties where rents are relatively fixed partially offset by a reduction in costs related to properties that were closed (as discussed above) due to flooding from Hurricane Sandy.

Other operating costs and expenses for the 13 and 39-weeks ended June 29, 2013 decreased as compared to the same period of fiscal 2012 primarily as the result of (i) non-recurring expenses in the prior period associated with one of our properties, and (ii) a reduction in other operating costs and expenses related to properties that were closed (as discussed above) due to flooding from Hurricane Sandy, partially offset by losses related to the closure of the two properties in New York combined with expenses associated with the opening of Clyde Frazier’s Wine & Dine in March 2012.

General and administrative expenses (which relate solely to the corporate office in New York City) for the 13-weeks ended June 29, 2013 increased compared to the same period of fiscal 2012 primarily as a result of share-based compensation and professional fees related to the unsolicited bid made for the Company by Landry’s. General and administrative expenses for the 39-weeks ended June 29, 2013 increased slightly compared to the same period of fiscal 2012 primarily as a result of share-based compensation and professional fees related to the unsolicited bid made for the Company by Landry’s, Inc. partially offset by the inclusion of our former President’s severance in the prior period in connection with his resignation in December 2011.

Income Taxes

The Company’s provision for income taxes consists of Federal, state and local taxes in amounts necessary to align the Company’s year-to-date provision for income taxes with the effective tax rate that the Company expects to achieve for the full year. The income tax provision on income from continuing operations for the 39-week periods ended June 29, 2013 and June 30, 2012 reflect effective tax rates of approximately 26% and 28%, respectively. The Company expects its effective tax rate for its current fiscal year to be lower than the statutory rate as a result of the inclusion of tax credits and operating income attributable to the non-controlling interests of the VIEs that is not taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from current estimates.

The Company’s overall effective tax rate in the future will be affected by factors such as the level of losses incurred at the Company’s New York facilities, which cannot be consolidated for state and local tax purposes, pre-tax income earned outside of New York City, the utilization of state and local net operating loss carryforwards and the utilization of FICA tax credits. Nevada has no state income tax and other states in which the Company operates have income tax rates substantially lower in comparison to New York.

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Liquidity and Capital Resources

Our primary source of capital has been cash provided by operations. We utilize cash generated from operations to fund the cost of developing and opening new restaurants, acquiring existing restaurants owned by others and remodeling existing restaurants we own.

Net cash used in investing activities for the 39-week period ended June 29, 2013 was $10,081,000 and resulted primarily from purchases of fixed assets at existing restaurants, the purchase by the Company of the Florida membership interests and a $4,200,000 investment in New Meadowlands Racetrack LLC.

Net cash used in investing activities for the 39-week period ended June 30, 2012 was $5,688,000 and resulted primarily from purchases of fixed assets at existing restaurants, the construction of Clyde Frazier’s Wine and Dine located at the New York City partially offset by net proceeds from sales of investment securities.

Net cash used in financing activities for the 39-week period ended June 29, 2013 of $1,947,000 resulted from the payment of dividends, principal payments on notes payable and distributions to non-controlling interests offset by proceeds of $3,000,000 from the issuance of a note payable to a bank.

Net cash used in financing activities for the 39-week period ended June 30, 2012 of $5,337,000 was principally used for the payment of dividends, purchase of treasury stock and distributions to non-controlling interests.

The Company had a working capital deficiency of $2,177,000 at June 29, 2013, as compared to a working capital surplus of $4,061,000 at September 29, 2012. This resulted primarily from the purchase of the Florida membership interests and the investment in New Meadowlands Racetrack LLC. We believe that our existing cash balances and cash provided by operations will be sufficient to meet our liquidity and capital spending requirements at least through the next 12 months.

On December 28, 2012, March 28, 2013 and June 28, 2013, the Company paid a quarterly cash dividend in the amount of $0.25 per share on the Company’s common stock. The Company intends to continue to pay such quarterly cash dividend for the foreseeable future, however, the payment of future dividends is at the discretion of the Company’s Board of Directors and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant factors.

On June 7, 2011, the Company entered into a 10-year exclusive agreement to manage a yet to be constructed restaurant and catering service at Basketball City in New York City in exchange for a fee of $1,000,000. Under the terms of the agreement, the owner of the property was to construct the facility, at its expense, and the Company would pay the owner an annual fee based on sales, as defined in the agreement. As of June 7, 2013, the owner of the property had not delivered the premises to the Company as required by the agreement and, as such, the Company demanded the return of its exclusivity fee as well as an additional $200,000 the Company had advanced the owner. The total amount of $1,200,000 has been reclassified to Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013 as the Company is negotiating the terms of a promissory note for repayment by the owner.

Recent Restaurant Expansion

Recent Restaurant Dispositions

Lease Expirations – On July 8, 2011, the Company entered into an agreement with the landlord of The Grill Room property located in New York City, whereby in exchange for a payment of $350,000 the Company vacated the property on October 31, 2011. Such payment and the related loss on closure of the property, in the amount of $179,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 29-weeks ended June 30, 2012. This lease was scheduled to expire on December 31, 2011.

- 17 -

The results of discontinued operations were as follows:

	13 Weeks Ended					39 Weeks Ended
	June 29, 2013		June 30, 2012			June 29, 2013		June 30, 2012
	(In thousands)					(In thousands)

Revenues	$	—	$	—		$	—	$	910
Costs and expenses		—		—			—		1,525
Loss before income taxes		—		—			—		(615	)
Income tax benefit		—		(41	)		—		(220	)

Net loss	$	—	$	41		$	—	$	(395	)

Critical Accounting Policies

The preparation of financial statements requires the application of certain accounting policies, which may require the Company to make estimates and assumptions of future events. In the process of preparing its consolidated condensed financial statements, the Company estimates the appropriate carrying value of certain assets and liabilities, which are not readily apparent from other sources. The primary estimates underlying the Company’s consolidated condensed financial statements include allowances for potential bad debts on accounts and notes receivable, leases, the useful lives and recoverability of its assets, such as property and intangibles, fair values of financial instruments, the realizable value of its tax assets and other matters. Management bases its estimates on certain assumptions, which they believe are reasonable in the circumstances, and actual results could differ from those estimates. Although management does not believe that any change in those assumptions in the near term would have a material effect on the Company’s consolidated financial position or the results of operations, differences in actual results could be material to the consolidated condensed financial statements.

The Company’s critical accounting policies are described in the Company’s Form 10-K for the year ended September 29, 2012. There have been no significant changes to such policies during fiscal 2013 other than those disclosed in Note 1 to the Consolidated Condensed Financial Statements.

Recently Adopted and Issued Accounting Standards

See Note 1 to the Consolidated Condensed Financial Statements for a description of recent accounting pronouncements, including those adopted in fiscal 2013 and the expected dates of adoption and the anticipated impact on the Consolidated Condensed Financial Statements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

The Company purchases commodities such as chicken, beef, lobster and shrimp for the Company’s restaurants. The prices of these commodities may be volatile depending upon market conditions. The Company does not purchase forward commodity contracts because the changes in prices for these items have historically been short-term in nature and, in the Company’s view, the cost of the contracts is in excess of the benefits.

The Company’s business is also highly seasonal and dependent on the weather. Outdoor seating capacity, such as terraces and sidewalk cafes, are available for dining only in the warm seasons and then only in clement weather.

- 18 -

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of management, including our principal executive officer and principal financial officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this quarterly report as such term is defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Based on this evaluation, our management, including our principal executive officer and principal financial officer, concluded that our disclosure controls and procedures were effective as of June 29, 2013 to ensure that all material information required to be disclosed by us in reports that we file or submit under the Exchange Act is accumulated and communicated to them as appropriate to allow timely decisions regarding required disclosure and that all such information is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during the third quarter of fiscal 2013 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

Limitations of the Effectiveness of Internal Control

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the internal control system are met. Because of the inherent limitations of any internal control system, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected.

- 19 -

PART II

OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not subject to other pending legal proceedings, other than ordinary claims incidental to its business, which the Company does not believe will materially impact results of operations.

Item 1A. Risk Factors

The most significant risk factors applicable to the Company are described in Part I, Item 1A (Risk Factors) of the Company’s Annual Report on Form 10-K for the fiscal year ended September 29, 2012 (the “2012 Form 10-K”). There have been no material changes to the risk factors previously disclosed in the 2012 Form 10-K. The risks described in the 2012 Form 10-K are not the only risks facing the Company. Additional risks and uncertainties not currently known to management may materially adversely affect the Company’s business, financial condition, and/or operating results.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not Applicable.

Item 5. Other Information

None.

Item 6. Exhibits

31.1	Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2	Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32	Certificate of Chief Executive and Chief Financial Officers Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS*	XBRL Instance Document

101.SCH*	XBRL Taxonomy Extension Schema Document

101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document

101.LAB*	XBRL Taxonomy Extension Label Linkbase Document

101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document

*Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

- 20 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date:	August 13, 2013

	ARK RESTAURANTS CORP.

By:	/s/ Michael Weinstein
	Michael Weinstein
	Chairman & Chief Executive Officer
	(Principal Executive Officer)

By:	/s/ Robert J. Stewart
	Robert J. Stewart
	Chief Financial Officer
	(Authorized Signatory and Principal
	Financial and Accounting Officer)

- 21 -

EX-31.1 2 c74734_ex31-1.htm

EXHIBIT 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Michael Weinstein, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Ark Restaurants Corp.

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: August 13, 2013

/s/ MICHAEL WEINSTEIN
Michael Weinstein
Chairman and Chief Executive Officer (Principal Executive Officer)

EX-31.2 3 c74734_ex31-2.htm

EXHIBIT 31.2

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Robert J. Stewart, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Ark Restaurants Corp.

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Dated: August 13, 2013

/s/ Robert J. Stewart
Robert J. Stewart
Chief Financial Officer (Authorized Signatory and Principal Financial and Accounting Officer)

EX-32 4 c74734_ex32.htm

Exhibit 32

Certificate of Chief Executive and Chief Financial Officers Pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report on Form 10-Q for the quarter ended June 29, 2013 of Ark Restaurants Corp. (the “Registrant”) as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Michael Weinstein and Robert J. Stewart, Chief Executive Officer and Chief Financial Officer, respectively, of the Registrant, certify, pursuant to 18 U.S.C. § 1350, that to our knowledge:

(i) this Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (15 U.S.C. 78m or 78o(d)); and

(ii) the information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Dated as of this 13th day of August 2013.

/s/ Michael Weinstein			/s/ Robert J. Stewart
Michael Weinstein			Robert J. Stewart
Chairman and Chief Executive Officer			Chief Financial Officer
			(Authorized Signatory and Principal
			Financial and Accounting Officer)

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ARK RESTAURANTS CORP 10-Q --09-30 3246562 false 0000779544 Yes No Smaller Reporting Company No 2013 Q3 2013-06-29 1. CONSOLIDATED CONDENSED FINANCIAL STATEMENTS The consolidated condensed balance sheet as of September 29, 2012, which has been derived from audited financial statements included in the Form 10-K, and the unaudited interim consolidated and condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). All adjustments that, in the opinion of management, are necessary for a fair presentation for the periods presented have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring nature. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended September 29, 2012. The results of operations for interim periods are not necessarily indicative of the operating results to be expected for the full year or any other interim period. PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation. RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.” SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants. FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt. CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets. Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. 0 realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012. CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits. For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 30, 2012, 0 vendor accounted for more than 10% of total purchases. SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance. RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.

PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation.

RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”

SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.

FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt.

CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.

Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. 0 realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012.

75000

3062000

CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits. For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. the Company made purchases from two vendors that accounted for approximately 22% of total purchases. 2

0.22

the Company made purchases from one vendor that accounted for approximately 12% of total purchases. 1

0.12

the Company made purchases from one vendor that accounted for approximately 12% of total purchases. 1

0.12

0.10

SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.

RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.

2. VARIABLE INTEREST ENTITIES Upon adoption of the accounting guidance for VIEs on October 3, 2010, the Company determined that it was the primary beneficiary of two VIEs which had not been previously consolidated, Ark Hollywood/Tampa Investment, LLC and Ark Connecticut Investment, LLC, as the guidance requires that a single party (including its related parties and de facto agents) be able to exercise their rights to remove the decision maker in order for the “kick-out” rights to be considered substantive. Previously, a simple majority of owners that could exercise kick-out rights was considered a substantive right. This change resulted in the need for consolidation. During the 39-weeks ended June 29, 2013, the Company purchased an additional 14.39% of the membership interests of Ark Hollywood/Tampa Investment, LLC, directly from the individuals that held such interests, for an aggregate consideration of $2,964,512. In connection with this transaction, the Company recorded a reduction to additional paid-in capital of $2,684,896 representing the excess of the amount paid over the carrying value ($279,616) of the non-controlling interests acquired as the acquisition of an additional interest in a less than wholly-owned subsidiary where control is maintained is treated as an equity transaction. In addition, the Company also recorded an increase to additional paid-in capital in the amount of $1,020,261 representing the related deferred tax benefit of the transaction. As a result of the above, Ark Hollywood/Tampa Investment, LLC is no longer considered a VIE as the Company now owns 64.39% of the voting membership interests. Accordingly, the following disclosures associated with the Company’s VIEs do not include Ark Hollywood/Tampa Investment, LLC as of June 29, 2013: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 5%"> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center"> (in thousands) </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center">   </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="width: 62%; text-align: left; text-indent: -10pt; padding-left: 10pt"> Cash and cash equivalents </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 571 </td> <td style="width: 1%; text-align: left">   </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 714 </td> <td style="width: 1%; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts receivable </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 310 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 1,776 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Inventories </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 12 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 28 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid income taxes </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 177 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 235 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid expenses and other current assets </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 6 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 13 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Due from Ark Restaurants Corp. and affiliates (1) </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 410 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 288 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Fixed assets, net </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 108 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 3,189 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Other long-term assets </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total assets </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts payable </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 54 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 153 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued expenses and other liabilities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 692 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 1,950 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Total liabilities </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 746 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 2,103 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Equity of variable interest entities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 919 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 4,211 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total liabilities and equity </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; text-align: left">   </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 36pt"> </td> <td style="width: 18pt; text-align: left"> (1) </td> <td style="text-align: justify"> Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation. </td> </tr> </table> The liabilities recognized as a result of consolidating these VIEs do not represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims against our general assets.

0.1439

2964512

2684896

-279616

1020261

0.6439

The following disclosures associated with the Company’s VIEs do not include Ark Hollywood/Tampa Investment, LLC as of June 29, 2013: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 5%"> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center"> (in thousands) </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center">   </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="width: 62%; text-align: left; text-indent: -10pt; padding-left: 10pt"> Cash and cash equivalents </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 571 </td> <td style="width: 1%; text-align: left">   </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 714 </td> <td style="width: 1%; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts receivable </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 310 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 1,776 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Inventories </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 12 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 28 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid income taxes </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 177 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 235 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid expenses and other current assets </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 6 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 13 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Due from Ark Restaurants Corp. and affiliates (1) </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 410 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 288 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Fixed assets, net </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 108 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 3,189 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Other long-term assets </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total assets </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts payable </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 54 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 153 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued expenses and other liabilities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 692 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 1,950 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Total liabilities </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 746 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 2,103 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Equity of variable interest entities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 919 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 4,211 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total liabilities and equity </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; text-align: left">   </td> </tr> </table><table cellpadding="0" cellspacing="0" style="font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 36pt"> </td> <td style="width: 18pt; text-align: left"> (1) </td> <td style="text-align: justify"> Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation. </td> </tr> </table>

410000 288000

1665000

6314000

746000 2103000 919000 4211000 1665000 6314000 3. RECENT RESTAURANT EXPANSION On March 18, 2011, a subsidiary of the Company entered into a lease agreement to operate a restaurant and bar in New York City named Clyde Frazier’s Wine and Dine. In connection with the agreement, the landlord agreed to contribute up to $1,800,000 towards the construction of the facility (of which $1,500,000 was received as of June 29, 2013 and is being deferred over the lease term), which totaled approximately $7,000,000. The initial term of the lease for this facility expires on March 31, 2027 and has one five-year renewal. This restaurant opened during the second quarter of fiscal 2012. On November 28, 2012, a subsidiary of the Company entered into an agreement to design and lease a restaurant at the Tropicana Hotel and Casino in Atlantic City, NJ. The cost to construct this restaurant was approximately $1,350,000. The initial term of the lease for this facility expires June 7, 2023 and has two five-year renewals. The restaurant, Broadway Burger Bar, opened during the third quarter of fiscal 2013 and, as a result, the Consolidated Statement of Income for the 39-weeks ended June 29, 2013 includes approximately $100,000 of pre-opening and early operating losses related to this property. 1800000 1500000 7000000

2027-03-31

1 P5Y 1350000

2023-06-07

2 P5Y 100000 4. RECENT RESTAURANT DISPOSITIONS Lease Expirations – On July 8, 2011, the Company entered into an agreement with the landlord of The Grill Room property located in New York City, whereby in exchange for a payment of $350,000 the Company vacated the property on October 31, 2011. Such payment and the related loss on closure of the property, in the amount of $179,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012. This lease was scheduled to expire on December 31, 2011. The Company was advised by the landlord that it would have to vacate the America property located in Washington, DC, which was on a month-to-month lease. The closure of this property occurred on November 7, 2011. The related loss on closure of this property, in the amount of $186,000, is included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012. Discontinued Operations – Effective March 15, 2012, the Company vacated its food court operations at the MGM Grand Casino at the Foxwoods Resort Casino in Ledyard, CT. The Company determined that it would not be able to operate this facility profitably at this location at the current rent. During the quarter ended June 29, 2013, the Company reclassified the remaining non-controlling interest of $691,000 to additional paid-in capital upon the final dissolution of this partnership as 0 amounts were due to the non-controlling interests based on the priority of liquidation as set out in the operating agreement. The results of discontinued operations were as follows: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 13 Weeks Ended </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 30, 2012 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 30, 2012 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Revenues </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 910 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Costs and expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,525 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Loss before income taxes </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> (615 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Income tax benefit </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (41 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (220 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Net income (loss) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 41 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> (395 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> </table> Other – On October 29, 2012, the Company suffered a flood at its Red and Sequoia properties located in New York, NY as a result of a hurricane. The Company did not reopen these properties as the underlying leases were due to expire in the second quarter of fiscal 2013. Losses related to the closure of these properties, in the amount of $256,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 29, 2013.

350000

179000

2011-12-31

186000

691000

256000

The results of discontinued operations were as follows: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 13 Weeks Ended </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 30, 2012 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 30, 2012 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Revenues </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 910 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Costs and expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,525 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Loss before income taxes </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> (615 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Income tax benefit </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (41 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (220 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Net income (loss) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 41 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> (395 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> </tr> </table>

910000

1525000

-615000

-41000

-220000

5. COST METHOD INVESTMENT On March 12, 2013, the Company made a $4,200,000 investment in the New Meadowlands Racetrack LLC (“NMR”) through its purchase of a membership interest in Meadowlands Newmark, LLC, an existing member of NMR. In conjunction with this investment, the Company also entered into a long-term agreement with NMR to provide food and beverage services for the new racing facilities being constructed at the Meadowlands Racetrack in northern New Jersey. NMR has a long-term lease with the State of New Jersey and expects the new facility to be open in November 2013. The Company’s agreement extends to any future development at the race track site. This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

4200000

This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

6. NOTES PAYABLE Treasury Stock Repurchase – On December 12, 2011, the Company, in a private transaction, purchased 250,000 shares of its common stock at a price of $12.50 per share, or a total of $3,125,000. Upon the closing of the purchase, the Company paid the seller $1,000,000 in cash and issued an unsecured promissory note to the seller for $2,125,000. The note bears interest at 0.19% per annum, and is payable in 24 equal monthly installments of $88,541, commencing on December 1, 2012. As of June 29, 2013, the outstanding note payable balance was approximately $1,416,000. Bank – On February 25, 2013, the Company issued a promissory note, secured by all assets of the Company, to a bank for $3,000,000. The note bears interest at LIBOR plus 3.0% per annum, and is payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. As of June 29, 2013, the outstanding balance of this note payable was approximately $2,667,000. The agreement provides, among other things, that the Company meet minimum quarterly tangible net worth amounts, as defined, and minimum annual net income amounts, and contains customary representations, warranties and affirmative covenants. The agreement also contains customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness, capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance with all debt covenants as of June 29, 2013.

250000

12.50

3125000

1000000

2125000

0.0019

88541

2012-12-01

1416000

3000000

LIBOR plus 3.0% per annum

0.030

83333

2667000 7. RELATED PARTY TRANSACTIONS The Company’s former President and Chief Operating Officer resigned effective January 1, 2012. In connection therewith, the Company forgave loans due totaling $66,000 ($29,000 for stock option exercises receivable and $37,000 for other loans) and has recorded additional compensation in the amount of $475,400 in accordance with his separation agreement and release. Such amounts are included in General and Administrative Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012. Employee loans totaled approximately $350,000 and $339,000 at June 29, 2013 and September 29, 2012. Such amounts are payable on demand and bear interest at the minimum statutory rate (0.18% at June 29, 2013 and 0.19% at September 29, 2012). 66000 29000 37000 475400

350000

339000

0.0018

0.0019

8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> </tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 62%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Sales tax payable </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 902 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 852 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Accrued wages and payroll related costs </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,375 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,475 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Customer advance deposits </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,013 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,811 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued occupancy and other operating expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,215 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,735 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,505 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,873 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> </table>

Accrued expenses and other current liabilities consist of the following: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> </tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 62%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Sales tax payable </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 902 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 852 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Accrued wages and payroll related costs </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,375 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,475 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Customer advance deposits </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,013 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,811 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued occupancy and other operating expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,215 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,735 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,505 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,873 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> </table> 902000 852000

1375000

1475000

3013000

2811000

3215000 3735000

9. COMMITMENTS AND CONTINGENCIES <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr> <td> Leases — The Company leases its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and, in certain instances, for the payment of a percentage of the restaurants sales in excess of stipulated amounts at such facility and in one instance based on profits.   Legal Proceedings — In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its restaurants and worker’s compensation claims, which are generally handled by the Company’s insurance carriers. The employment by the Company of management personnel, waiters, waitresses and kitchen staff at a number of different restaurants has resulted in the institution, from time to time, of litigation alleging violation by the Company of employment discrimination laws. Management believes, based in part on the advice of counsel, that the ultimate resolution of these matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.   Other — On June 7, 2011, the Company entered into a 10-year exclusive agreement to manage a yet to be constructed restaurant and catering service at Basketball City in New York City in exchange for a fee of $1,000,000. Under the terms of the agreement, the owner of the property was to construct the facility, at its expense, and the Company would pay the owner an annual fee based on sales, as defined in the agreement. As of June 7, 2013, the owner of the property had not delivered the premises to the Company as required by the agreement and, as such, the Company demanded the return of its exclusivity fee as well as an additional $200,000 the Company had advanced the owner. The total amount of $1,200,000 has been reclassified to Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013 as the Company is negotiating the terms of a promissory note for repayment.   </td> </tr> <tr> <td>   </td> </tr> </table>

2032-12-31

P10Y 1000000 200000 1200000

10. STOCK OPTIONS During fiscal 2012, options to purchase 251,500 shares of common stock at an exercise price of $14.40 per share were granted and are exercisable as to 50% of the shares commencing on the first anniversary of the date of grant and as to the remaining 50% commencing on the second anniversary of the date of grant. The grant date fair value of these stock options was $2.57 per share. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of our stock, the expected life of the options and the risk free interest rate. The assumptions used for the 2012 grant include a risk free interest rate of 1.67%, volatility of 36.2%, a dividend yield of 6.1% and an expected life of 6.25 years. 0 options were issued during the 39-week period ended June 29, 2013. A summary of stock option activity is presented below: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="14" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Shares </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1px solid; text-align: center"> Weighted Average Exercise Price </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Weighted Average Contractual Term </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Aggregate Intrinsic Value </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Outstanding, September 29, 2012 </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 648,100 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.56 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 6.50 Years </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 10%; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Options: </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Granted </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Exercised </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt"> Canceled or expired </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (8,500 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 16.80 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Outstanding and expected to vest, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 639,600 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.59 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 5.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,161,186 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Exercisable, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 516,850 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 20.82 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,332,623 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> </table> Compensation cost charged to operations for the 39-week periods ended June 29, 2013 and June 30, 2012 was $238,000 and $29,000, respectively, and for the 13-week periods ended June 29, 2013 and June 30, 2012 was $79,000 and $29,000, respectively. The compensation cost recognized is classified as a general and administrative expense in the Consolidated Condensed Statements of Income. As of June 29, 2013, there was approximately $300,000 of unrecognized compensation cost related to unvested stock options, which is expected to be recognized over a period of approximately one year.

251500

14.40

0.50 0.50

2.57

0.0167

0.362

0.061

P6Y3M

238000

29000

79000

29000

300000

P1Y

A summary of stock option activity is presented below: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="14" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Shares </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1px solid; text-align: center"> Weighted Average Exercise Price </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Weighted Average Contractual Term </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Aggregate Intrinsic Value </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Outstanding, September 29, 2012 </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 648,100 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.56 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 6.50 Years </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 10%; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Options: </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Granted </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Exercised </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt"> Canceled or expired </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (8,500 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 16.80 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Outstanding and expected to vest, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 639,600 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.59 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 5.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,161,186 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Exercisable, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 516,850 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 20.82 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,332,623 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> </table>

648100

19.56

P6Y6M

-8500

16.80

639600

19.59

P5Y9M

3161186

516850

20.82

P3Y9M

2332623

11. INCOME TAXES The Company’s provision for income taxes consists of Federal, state and local taxes in amounts necessary to align the Company’s year-to-date provision for income taxes with the effective tax rate that the Company expects to achieve for the full year. The income tax provision on income from continuing operations for the 39-week periods ended June 29, 2013 and June 30, 2012 reflect effective tax rates of approximately 26% and 28%, respectively. The Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result of the inclusion of tax credits and operating income attributable to the non-controlling interests of the VIEs that is not taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from current estimates.

0.26

0.28

12. INCOME PER SHARE OF COMMON STOCK Net income (loss) per share is calculated on the basis of the weighted average number of common shares outstanding during each period plus, for diluted net income per share, the additional dilutive effect of potential common stock. Potential common stock using the treasury stock method consists of dilutive stock options. For the 13 and 39-week periods ended June 29, 2013, options to purchase 165,100 shares of common stock at an exercise price of $12.04 per share and options to purchase 245,500 shares of common stock at an exercise price $14.40 per share were included in diluted earnings per share. Options to purchase 139,000 shares of common stock at an exercise price of $29.60 per share and options to purchase 90,000 shares of common stock at an exercise price of $32.15 per share were not included in diluted earnings per share as their impact was anti-dilutive. For the 13 and 39-week periods ended June 30, 2012, options to purchase 176,600 shares of common stock at an exercise price of $12.04 per share and options to purchase 251,500 shares of common stock at an exercise price $14.40 per share were included in diluted earnings per share. Options to purchase 145,500 shares of common stock at an exercise price of $29.60 per share and options to purchase 100,000 shares of common stock at an exercise price of $32.15 per share were not included in diluted earnings per share as their impact was anti-dilutive.

165100 165100 12.04 12.04 245500 245500 14.40 14.40

139000

29.60 29.60

90000

32.15 32.15 176600 176600 12.04 12.04 251500 251500 14.40 14.40

145500

29.60 29.60

100000

32.15 32.15 13. DIVIDENDS On December 28, 2012, March 28, 2013 and June 28, 2013 the Company paid a quarterly cash dividend in the amount of $0.25 per share on the Company’s common stock. The Company intends to continue to pay such quarterly cash dividend for the foreseeable future, however, the payment of future dividends is at the discretion of the Company’s Board of Directors and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant factors.

0.25

EX-101.SCH 6 arkr-20130629.xsd 001 - Statement - CONSOLIDATED CONDENSED BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 002 - Statement - CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 003 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF INCOME link:presentationLink link:definitionLink link:calculationLink 003 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF INCOME Alternate 0 link:presentationLink link:definitionLink link:calculationLink 004 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) link:presentationLink link:definitionLink link:calculationLink 005 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY link:presentationLink link:definitionLink link:calculationLink 006 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) link:presentationLink link:definitionLink link:calculationLink 007 - Statement - CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - CONSOLIDATED CONDENSED FINANCIAL STATEMENTS link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - VARIABLE INTEREST ENTITIES link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - RECENT RESTAURANT EXPANSION link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - RECENT RESTAURANT DISPOSITIONS link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - COST METHOD INVESTMENT link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - NOTES PAYABLE link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - STOCK OPTIONS link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - INCOME TAXES link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - INCOME PER SHARE OF COMMON STOCK link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - DIVIDENDS link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - Accounting Policies, by Policy (Policies) link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - VARIABLE INTEREST ENTITIES (Tables) link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - RECENT RESTAURANT DISPOSITIONS (Tables) link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables) link:presentationLink link:definitionLink link:calculationLink 025 - Disclosure - STOCK OPTIONS (Tables) link:presentationLink link:definitionLink link:calculationLink 026 - Disclosure - CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) link:presentationLink link:definitionLink link:calculationLink 027 - Disclosure - VARIABLE INTEREST ENTITIES (Details) link:presentationLink link:definitionLink link:calculationLink 028 - Disclosure - VARIABLE INTEREST ENTITIES (Details) - Schedule of variable interest entities link:presentationLink link:definitionLink link:calculationLink 029 - Disclosure - RECENT RESTAURANT EXPANSION (Details) link:presentationLink link:definitionLink link:calculationLink 030 - Disclosure - RECENT RESTAURANT DISPOSITIONS (Details) link:presentationLink link:definitionLink link:calculationLink 031 - Disclosure - RECENT RESTAURANT DISPOSITIONS (Details) - Results of discontinued operations link:presentationLink link:definitionLink link:calculationLink 032 - Disclosure - COST METHOD INVESTMENT (Details) link:presentationLink link:definitionLink link:calculationLink 033 - Disclosure - NOTES PAYABLE (Details) link:presentationLink link:definitionLink link:calculationLink 034 - Disclosure - RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:definitionLink link:calculationLink 035 - Disclosure - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Accrued expenses and other current liabilities link:presentationLink link:definitionLink link:calculationLink 036 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details) link:presentationLink link:definitionLink link:calculationLink 037 - Disclosure - STOCK OPTIONS (Details) link:presentationLink link:definitionLink link:calculationLink 038 - Disclosure - STOCK OPTIONS (Details) - Summary of stock option activity link:presentationLink link:definitionLink link:calculationLink 039 - Disclosure - INCOME TAXES (Details) link:presentationLink link:definitionLink link:calculationLink 040 - Disclosure - INCOME PER SHARE OF COMMON STOCK (Details) link:presentationLink link:definitionLink link:calculationLink 041 - Disclosure - DIVIDENDS (Details) link:presentationLink link:definitionLink link:calculationLink 000 - Disclosure - Document And Entity Information link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 7 arkr-20130629_cal.xml EX-101.DEF 8 arkr-20130629_def.xml EX-101.LAB 9 arkr-20130629_lab.xml Statement of Financial Position [Abstract] ASSETS ASSETS [Abstract] CURRENT ASSETS: CURRENT ASSETS: [Abstract] Cash and cash equivalents (includes $571 at June 29, 2013 and $714 at September 29, 2012 related to VIEs) Short-term investments in available-for-sale securities Accounts receivable (includes $310 at June 29, 2013 and $1,776 at September 29, 2012 related to VIEs) Employee receivables Inventories (includes $12 at June 29, 2013 and $28 at September 29, 2012 related to VIEs) Prepaid and refundable income taxes (includes $177 at June 29, 2013 and $235 at September 29, 2012 related to VIEs) The total of the amounts paid in advance excluding prepaid taxes for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer, and the aggregate carrying amount of current assets, as of the balance sheet date, not separately presented elsewhere in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer). Prepaid expenses and other current assets (includes $6 at June 29, 2013 and $13 at September 29, 2012 related to VIEs) Total current assets FIXED ASSETS - Net (includes $108 at June 29, 2013 and $3,189 at September 29, 2012 related to VIEs) GOODWILL TRADEMARKS DEFERRED INCOME TAXES OTHER ASSETS (includes $71 at June 29, 2013 and September 29, 2012 related to VIEs) TOTAL ASSETS LIABILITIES AND EQUITY LIABILITIES AND EQUITY [Abstract] CURRENT LIABILITIES: CURRENT LIABILITIES: [Abstract] Accounts payable - trade (includes $54 at June 29, 2013 and $153 at September 29, 2012 related to VIEs) Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Also includes, aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer). Accrued expenses and other current liabilities (includes $692 at June 29, 2013 and $1,950 at September 29, 2012 related VIEs) Current portion of notes payable Total current liabilities OPERATING LEASE DEFERRED CREDIT NOTES PAYABLE, LESS CURRENT PORTION TOTAL LIABILITIES COMMITMENTS AND CONTINGENCIES EQUITY: EQUITY: [Abstract] Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at June 29, 2013 and September 29, 2012, respectively; outstanding, 3,245 shares at June 29, 2013 and September 29, 2012, respectively Additional paid-in capital Retained earnings Total of all stockholders' equity attributable to the parent before stock option receivable and treasury stock. Less treasury stock, at cost, of 1,356 shares at June 29, 2013 and September 29, 2012, respectively Total Ark Restaurants Corp. shareholders’ equity NON-CONTROLLING INTERESTS TOTAL EQUITY TOTAL LIABILITIES AND EQUITY Carrying value of Cash and cash equivalents relating to VIEs as at the reporting date. Carrying value of Accounts receivable relating to VIEs as at the reporting date. Carrying value of inventories relating to VIEs as at the reporting date. Carrying value of Prepaid income taxes relating to VIEs as at the reporting date. Carrying value of Prepaid expenses and other current assets relating to VIEs as at the reporting date. Carrying value of Fixed Assets relating to VIEs as at the reporting date. Carrying value of Other Assets relating to VIEs as at the reporting date. Carrying value of Accounts payable, trade relating to VIEs as at the reporting date. Carrying value of Accrued expenses and other current liabilities relating to VIEs as at the reporting date. VIEs, Cash and cash equivalents (in Dollars) VIEs, Accounts receivable (in Dollars) VIEs, Inventories (in Dollars) VIEs, Prepaid income taxes (in Dollars) VIEs, Prepaid expenses and other current assets (in Dollars) VIEs, Fixed assets (in Dollars) VIEs, Other assets (in Dollars) VIEs, Accounts payable trade (in Dollars) VIEs, Accrued expenses and other current liabilities (in Dollars) Common stock, par value (in Dollars per share) Common stock, shares authorized (in Shares) Common stock, shares issued (in Shares) Common stock, shares outstanding (in Shares) Treasury stock, shares (in Shares) Income Statement [Abstract] REVENUES: REVENUES: [Abstract] Food and beverage sales Other revenue Total revenues COSTS AND EXPENSES: COSTS AND EXPENSES: [Abstract] Food and beverage cost of sales Payroll expenses Occupancy expenses Other operating costs and expenses General and administrative expenses Depreciation and amortization less the amounts reclassified as a result of discontinued operations. Depreciation and amortization Total costs and expenses OPERATING INCOME OTHER (INCOME) EXPENSE: OTHER (INCOME) EXPENSE: [Abstract] Interest expense Interest income Other income, net Total other income, net INCOME BEFORE PROVISION FOR INCOME TAXES Provision for income taxes INCOME FROM CONTINUING OPERATIONS Income (loss) from discontinued operations, net of tax CONSOLIDATED NET INCOME Net income attributable to non-controlling interests NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP. AMOUNTS ATTRIBUTABLE TO ARK RESTAURANTS CORP.: AMOUNTS ATTRIBUTABLE TO ARK RESTAURANTS CORP.: [Abstract] Income from continuing operations Income (loss) from discontinued operations, net of tax Net income NET INCOME (LOSS) PER ARK RESTAURANTS CORP. COMMON SHARE: NET INCOME (LOSS) PER ARK RESTAURANTS CORP. COMMON SHARE: [Abstract] From continuing operations: From continuing operations: [Abstract] Basic (in Dollars per share) Diluted (in Dollars per share) From discontinued operations: From discontinued operations: [Abstract] Basic (in Dollars per share) Diluted (in Dollars per share) From net income: From net income: [Abstract] Basic (in Dollars per share) Diluted (in Dollars per share) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING: WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING: [Abstract] Basic (in Shares) Diluted (in Shares) Statement of Comprehensive Income [Abstract] Consolidated net income Other comprehensive loss, net of taxes: Other comprehensive loss, net of taxes: [Abstract] Unrealized loss on available-for-sale securities Total other comprehensive loss, net of taxes Comprehensive income Comprehensive income attributable to non-controlling interests Comprehensive income attributable to Ark Restaurants Corp. Statement of Stockholders' Equity [Abstract] Equity Component [Domain] BALANCE BALANCE BALANCE (in Shares) BALANCE (in Shares) Net income Unrealized loss on available-for-sale securities Reduction of stock option receivable as a result of repayment. Write-off of stock option receivable Purchase of treasury stock Stock-based compensation Distributions to non-controlling interests Payment of dividends - $0.75 per share Purchase of member interests in subsidiary Tax benefit of purchase of member interests in subsidiary Elimination of non-controlling interest in discontinued operation Payment of dividends, per share (in Dollars per share) Statement of Cash Flows [Abstract] Business Acquisition, Acquiree [Domain] CASH FLOWS FROM OPERATING ACTIVITIES: CASH FLOWS FROM OPERATING ACTIVITIES: [Abstract] Consolidated net income Adjustments to reconcile consolidated net income to net cash provided by operating activities: Adjustments to reconcile consolidated net income to net cash provided by operating activities: [Abstract] Write-off of notes receivable from former president Loss on closure of restaurants Loss on disposal of discontinued operation Deferred income taxes Stock-based compensation Depreciation and amortization Change during the period in carrying value for operating lease deferred credit. Operating lease deferred charge (credit) Changes in operating assets and liabilities: Changes in operating assets and liabilities: [Abstract] Accounts receivable Inventories The net change during the reporting period in income taxes receivable and payable during the reporting period. Prepaid, refundable and accrued income taxes Prepaid expenses and other current assets Other assets Accounts payable - trade The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid, and the net change another operating obligations not otherwise defined in the taxonomy. Accrued expenses and other liabilities Net cash provided by operating activities CASH FLOWS FROM INVESTING ACTIVITIES: CASH FLOWS FROM INVESTING ACTIVITIES: [Abstract] Purchases of fixed assets Purchase of management rights Cash outflow relating to payment of loans and advances made to employees. Loans and advances made to employees Cash inflow relating to repayment of loans from employees. Payments received on employee receivables Purchase of member interests in subsidiary Purchase of member interest in New Meadowlands Racetrack LLC Purchases of investment securities Proceeds from sales of investment securities Net cash used in investing activities CASH FLOWS FROM FINANCING ACTIVITIES: CASH FLOWS FROM FINANCING ACTIVITIES: [Abstract] Proceeds from issuance of note payable Principal payments on notes payable Dividends paid Purchase of treasury shares Distributions to non-controlling interests Net cash used in financing activities NET DECREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, Beginning of period CASH AND CASH EQUIVALENTS, End of period SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: [Abstract] Cash paid during the period for: Cash paid during the period for: [Abstract] Interest Income taxes Non-cash investing activity: Non-cash investing activity: [Abstract] Value of note payable in connection with purchase of treasury shares during the period. Note payable in connection with purchase of treasury shares Tax benefit of purchase of member interests in subsidiary Liquidation of non-controlling interests in discontinued operations Consolidated Condensed Financial Statements [Abstract] Consolidated Condensed Financial Statements [Abstract] Description relating to consolidated financial statements of the organization. Consolidated Condensed Financial Statements [Text Block] Variable Interest Entity, Similar Entity Aggregation, Description [Abstract] Variable Interest Entity, Similar Entity Aggregation, Description [Abstract] Variable Interest Entity, Similar Entity Aggregation, Description Recent Restaurant Expansion [Abstract] Recent Restaurant Expansion [Abstract] This item represents the disclosure relating to recent restaurant expansion. 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COMMITMENTS AND CONTINGENCIES

9 Months Ended

Jun. 29, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

9. COMMITMENTS AND CONTINGENCIES

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

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CONSOLIDATED CONDENSED STATEMENTS OF INCOME (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Jun. 29, 2013	Jun. 30, 2012	Jun. 29, 2013	Jun. 30, 2012
REVENUES:
Food and beverage sales	$ 36,153	$ 38,888	$ 95,970	$ 101,115
Other revenue	320	305	929	831
Total revenues	36,473	39,193	96,899	101,946
COSTS AND EXPENSES:
Food and beverage cost of sales	8,959	9,992	24,142	26,020
Payroll expenses	10,805	11,702	31,767	32,758
Occupancy expenses	4,442	4,494	13,063	13,485
Other operating costs and expenses	4,400	5,156	12,797	13,250
General and administrative expenses	2,398	2,240	7,564	7,271
Depreciation and amortization	1,082	1,097	3,179	2,976
Total costs and expenses	32,086	34,681	92,512	95,760
OPERATING INCOME	4,387	4,512	4,387	6,186
OTHER (INCOME) EXPENSE:
Interest expense	24		33	23
Interest income				(4)
Other income, net	(38)	(29)	(210)	(453)
Total other income, net	(14)	(29)	(177)	(434)
INCOME BEFORE PROVISION FOR INCOME TAXES	4,401	4,541	4,564	6,620
Provision for income taxes	1,112	1,303	1,168	1,841
INCOME FROM CONTINUING OPERATIONS	3,289	3,238	3,396	4,779
Income (loss) from discontinued operations, net of tax		41		(395)
CONSOLIDATED NET INCOME	3,289	3,279	3,396	4,384
Net income attributable to non-controlling interests	(660)	(315)	(1,024)	(737)
NET INCOME ATTRIBUTABLE TO ARK RESTAURANTS CORP.	2,629	2,964	2,372	3,647
AMOUNTS ATTRIBUTABLE TO ARK RESTAURANTS CORP.:
Income from continuing operations	2,629	2,923	2,372	4,042
Income (loss) from discontinued operations, net of tax		41		(395)
Net income	$ 2,629	$ 2,964	$ 2,372	$ 3,647
From continuing operations:
Basic (in Dollars per share)	$ 0.81	$ 0.90	$ 0.73	$ 1.22
Diluted (in Dollars per share)	$ 0.77	$ 0.89	$ 0.71	$ 1.21
From discontinued operations:
Basic (in Dollars per share)		$ 0.01		$ (0.12)
Diluted (in Dollars per share)		$ 0.01		$ (0.12)
From net income:
Basic (in Dollars per share)	$ 0.81	$ 0.91	$ 0.73	$ 1.10
Diluted (in Dollars per share)	$ 0.77	$ 0.90	$ 0.71	$ 1.09
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:
Basic (in Shares)	3,245	3,245	3,245	3,307
Diluted (in Shares)	3,396	3,278	3,362	3,335

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VARIABLE INTEREST ENTITIES

9 Months Ended

Jun. 29, 2013

Variable Interest Entity, Similar Entity Aggregation, Description [Abstract]

Variable Interest Entity, Similar Entity Aggregation, Description

2. VARIABLE INTEREST ENTITIES

	June 29, 2013		September 29, 2012
	(in thousands)

Cash and cash equivalents	$	571	$	714
Accounts receivable		310		1,776
Inventories		12		28
Prepaid income taxes		177		235
Prepaid expenses and other current assets		6		13
Due from Ark Restaurants Corp. and affiliates (1)		410		288
Fixed assets, net		108		3,189
Other long-term assets		71		71
Total assets	$	1,665	$	6,314
Accounts payable	$	54	$	153
Accrued expenses and other liabilities		692		1,950
Total liabilities		746		2,103
Equity of variable interest entities		919		4,211
Total liabilities and equity	$	1,665	$	6,314

(1)

Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

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RECENT RESTAURANT DISPOSITIONS (Tables)

9 Months Ended

Jun. 29, 2013

Recent Restaurant Dispositions [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The results of discontinued operations were as follows:

	13 Weeks Ended					39 Weeks Ended
	June 29, 2013		June 30, 2012			June 29, 2013		June 30, 2012
	(In thousands)					(In thousands)

Revenues	$	—	$	—		$	—	$	910
Costs and expenses		—		—			—		1,525
Loss before income taxes		—		—			—		(615	)
Income tax benefit		—		(41	)		—		(220	)
Net income (loss)	$	—	$	41		$	—	$	(395	)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References+ Details

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STOCK OPTIONS

9 Months Ended

Jun. 29, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

10. STOCK OPTIONS

During fiscal 2012, options to purchase 251,500 shares of common stock at an exercise price of $14.40 per share were granted and are exercisable as to 50% of the shares commencing on the first anniversary of the date of grant and as to the remaining 50% commencing on the second anniversary of the date of grant. The grant date fair value of these stock options was $2.57 per share. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of our stock, the expected life of the options and the risk free interest rate. The assumptions used for the 2012 grant include a risk free interest rate of 1.67%, volatility of 36.2%, a dividend yield of 6.1% and an expected life of 6.25 years. 0 options were issued during the 39-week period ended June 29, 2013.

A summary of stock option activity is presented below:

	39 Weeks Ended June 29, 2013
	Shares			Weighted Average Exercise Price		Weighted Average Contractual Term	Aggregate Intrinsic Value

Outstanding, September 29, 2012		648,100		$	19.56	6.50 Years

Options:
Granted		—
Exercised		—
Canceled or expired		(8,500	)	$	16.80

Outstanding and expected to vest, June 29, 2013		639,600		$	19.59	5.75 Years	$	3,161,186

Exercisable, June 29, 2013		516,850		$	20.82	3.75 Years	$	2,332,623

As of June 29, 2013, there was approximately $300,000 of unrecognized compensation cost related to unvested stock options, which is expected to be recognized over a period of approximately one year.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details

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text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 62%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Sales tax payable </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 902 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 852 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Accrued wages and payroll related costs </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,375 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,475 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Customer advance deposits </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,013 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,811 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued occupancy and other operating expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,215 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,735 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,505 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,873 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> </table>falsefalsefalsenonnum:textBlockItemTypenaTabular disclosure of accrued expenses and other current liabilities.No definition available.false0Schedule Of Accrued Expenses And Other Current Liabilities [Table Text Block]falseACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.arkrestaurants.com/role/ACCRUEDEXPENSESANDOTHERCURRENTLIABILITIESTables12 XML 23 R38.htm IDEA: XBRL DOCUMENT

STOCK OPTIONS (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
STOCK OPTIONS (Details) (USD $)	Jun. 29, 2013	Jun. 30, 2012	Jun. 29, 2013	Jun. 30, 2012	Sep. 29, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares)					251,500
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)					$ 14.40
Percentage Of Shares Commencing First Anniversary					50.00%
Percentage Of Shares Commencing Second Anniversary					50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)					$ 2.57
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					1.67%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					36.20%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate					6.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term					6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)			0
Share-based Compensation (in Dollars)	$ 79,000	$ 29,000	$ 238,000	$ 29,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options (in Dollars)	$ 300,000		$ 300,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year

XML 24 R27.htm IDEA: XBRL DOCUMENT

CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) (USD $)	3 Months Ended		9 Months Ended
	Jun. 29, 2013	Jun. 30, 2012	Jun. 29, 2013	Jun. 30, 2012
CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]
Proceeds from Sale of Available-for-sale Securities, Debt (in Dollars)			$ 75,000	$ 3,062,000
Available-for-sale Securities, Gross Realized Gain (Loss) (in Dollars)	$ 0	$ 0	$ 0	$ 0
Number of Significant Vendors	1	0	2	1
Restaurants and Bars [Member]
CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]
Number of Operating Segments			20
Fast Food Concepts and Catering Operations [Member]
CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]
Number of Operating Segments			22
Supplier Concentration Risk [Member]
CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]
Supplier Concentration Risk Description	the Company made purchases from one vendor that accounted for approximately 12% of total purchases.		the Company made purchases from two vendors that accounted for approximately 22% of total purchases.	the Company made purchases from one vendor that accounted for approximately 12% of total purchases.
Concentration Risk, Percentage	12.00%	10.00%	22.00%	12.00%

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STOCK OPTIONS (Tables)

9 Months Ended

Jun. 29, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

A summary of stock option activity is presented below:

	39 Weeks Ended June 29, 2013
	Shares			Weighted Average Exercise Price		Weighted Average Contractual Term	Aggregate Intrinsic Value

Outstanding, September 29, 2012		648,100		$	19.56	6.50 Years

Options:
Granted		—
Exercised		—
Canceled or expired		(8,500	)	$	16.80

Outstanding and expected to vest, June 29, 2013		639,600		$	19.59	5.75 Years	$	3,161,186

Exercisable, June 29, 2013		516,850		$	20.82	3.75 Years	$	2,332,623

XML 26 R34.htm IDEA: XBRL DOCUMENT

NOTES PAYABLE (Details) (USD $)	9 Months Ended
NOTES PAYABLE (Details) (USD $)	Jun. 29, 2013	Jun. 30, 2012
NOTES PAYABLE (Details) [Line Items]
Treasury Stock, Shares, Acquired (in Shares)	250,000
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)	$ 12.50
Treasury Stock, Value, Acquired, Cost Method	$ 3,125,000	$ 3,125,000
Payments for Repurchase of Common Stock	1,000,000	1,000,000
Note Payable In Connection With Purchase Of Treasury Shares	2,125,000	2,125,000
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	0.19%
Debt Instrument, Periodic Payment	88,541
Debt Instrument, Date of First Required Payment	Dec. 01, 2012
Note Payable in Connection with Purchase of Treasury Shares Outstanding Balance	1,416,000
Notes Payable to Banks [Member]
NOTES PAYABLE (Details) [Line Items]
Number of Installments	36
Debt Instrument, Periodic Payment	83,333
Debt Instrument, Face Amount	3,000,000
Debt Instrument, Interest Rate Terms	LIBOR plus 3.0% per annum
Debt Instrument, Basis Spread on Variable Rate	3.00%
Note Payable to Bank Balance Outstanding	$ 2,667,000
Unsecured Promissory Note [Member]
NOTES PAYABLE (Details) [Line Items]
Number of Installments	24

XML 27 R19.xml IDEA: INCOME TAXES 2.4.0.8018 - Disclosure - INCOME TAXEStruefalsefalse1false falsefalsec4_From30Sep2012To29Jun2013http://www.sec.gov/CIK0000779544duration2012-09-30T00:00:002013-06-29T00:00:001true 1us-gaap_IncomeTaxDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Income Tax Disclosure [Abstract]2false 2us-gaap_IncomeTaxDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 11. INCOME TAXES The Company’s provision for income taxes consists of Federal, state and local taxes in amounts necessary to align the Company’s year-to-date provision for income taxes with the effective tax rate that the Company expects to achieve for the full year. The income tax provision on income from continuing operations for the 39-week periods ended June 29, 2013 and June 30, 2012 reflect effective tax rates of approximately 26% and 28%, respectively. The Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result of the inclusion of tax credits and operating income attributable to the non-controlling interests of the VIEs that is not taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from current estimates. falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 false0Income Tax Disclosure [Text Block]falseINCOME TAXESUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.arkrestaurants.com/role/INCOMETAXES12 XML 28 R40.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details)	9 Months Ended
INCOME TAXES (Details)	Jun. 29, 2013	Jun. 30, 2012
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	26.00%	28.00%

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RECENT RESTAURANT DISPOSITIONS (Details) (USD $)	3 Months Ended	9 Months Ended		9 Months Ended
RECENT RESTAURANT DISPOSITIONS (Details) (USD $)	Jun. 29, 2013	Jun. 29, 2013	Sep. 29, 2012	Jun. 30, 2012 Grill Room Property [Member]	Jun. 30, 2012 America Property [Member]	Jun. 29, 2013 Red and Sequoia Properties [Member]	Jun. 29, 2013 MGM grand casino [Member]
RECENT RESTAURANT DISPOSITIONS (Details) [Line Items]
Proceeds from Sale of Property, Plant, and Equipment		$ 350,000
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property				179,000	186,000	256,000
Lease Expiration Date		Dec. 31, 2032		Dec. 31, 2011
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	691,000	691,000
Stockholders' Equity Attributable to Noncontrolling Interest	$ 2,761,000	$ 2,761,000	$ 4,179,000				$ 0

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XML 34 R6.htm IDEA: XBRL DOCUMENT v2.4.0.8

CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (USD $)
Share data in Thousands

Common Stock [Member]

Additional Paid-in Capital [Member]

Accumulated Other Comprehensive Income (Loss) [Member]

Retained Earnings [Member]

Stock Option Receivable [Member]

Treasury Stock [Member]

Parent [Member]

Noncontrolling Interest [Member]

Total

BALANCE at Oct. 01, 2011 $ 46,000 $ 23,302,000 $ 3,000 $ 20,128,000 $ (29,000) $ (10,095,000) $ 33,355,000 $ 4,831,000 $ 38,186,000

BALANCE (in Shares) at Oct. 01, 2011 4,601

Net income 3,647,000 3,647,000 737,000 4,384,000

Unrealized loss on available-for-sale securities (3,000) (3,000) (3,000)

Write-off of stock option receivable 29,000 29,000 29,000

Purchase of treasury stock (3,125,000) (3,125,000) (3,125,000)

Stock-based compensation 29,000 29,000 29,000

Distributions to non-controlling interests (1,825,000) (1,825,000)

Payment of dividends - $0.75 per share (2,434,000) (2,434,000) (2,434,000)

BALANCE at Jun. 30, 2012 46,000 23,331,000 21,341,000 (13,220,000) 31,498,000 3,743,000 35,241,000

BALANCE (in Shares) at Jun. 30, 2012 4,601

BALANCE at Sep. 29, 2012 46,000 23,410,000 22,372,000 (13,220,000) 32,608,000 4,179,000 36,787,000

BALANCE (in Shares) at Sep. 29, 2012 4,601

Net income 2,372,000 2,372,000 1,024,000 3,396,000

Purchase of member interests in subsidiary (2,685,000) (2,685,000) (280,000) (2,965,000)

Tax benefit of purchase of member interests in subsidiary 1,020,000 1,020,000 1,020,000

Elimination of non-controlling interest in discontinued operation 691,000 691,000 (691,000) 691,000

Purchase of treasury stock (3,125,000)

Stock-based compensation 238,000 238,000 238,000

Distributions to non-controlling interests (1,471,000) (1,471,000)

Payment of dividends - $0.75 per share (2,434,000) (2,434,000) (2,434,000)

BALANCE at Jun. 29, 2013 $ 46,000 $ 22,674,000 $ 22,310,000 $ (13,220,000) $ 31,810,000 $ 2,761,000 $ 34,571,000

BALANCE (in Shares) at Jun. 29, 2013 4,601

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CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)
9 Months Ended

Jun. 29, 2013

Jun. 30, 2012

CASH FLOWS FROM OPERATING ACTIVITIES:

Consolidated net income $ 3,396,000 $ 4,384,000

Adjustments to reconcile consolidated net income to net cash provided by operating activities:

Write-off of notes receivable from former president 66,000

Loss on closure of restaurants 256,000 365,000

Loss on disposal of discontinued operation 270,000

Deferred income taxes 365,000 1,694,000

Stock-based compensation 238,000 29,000

Depreciation and amortization 3,179,000 2,976,000

Operating lease deferred charge (credit) (261,000) 975,000

Changes in operating assets and liabilities:

Accounts receivable 987,000 (618,000)

Inventories (97,000) (248,000)

Prepaid, refundable and accrued income taxes 512,000 (1,293,000)

Prepaid expenses and other current assets 130,000 (56,000)

Other assets (39,000) (48,000)

Accounts payable - trade (404,000) 160,000

Accrued expenses and other liabilities (368,000) (966,000)

Net cash provided by operating activities 7,894,000 7,690,000

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchases of fixed assets (2,980,000) (7,828,000)

Purchase of management rights (400,000)

Loans and advances made to employees (105,000) (155,000)

Payments received on employee receivables 94,000 74,000

Purchases of investment securities (441,000)

Proceeds from sales of investment securities 75,000 3,062,000

Net cash used in investing activities (10,081,000) (5,688,000)

CASH FLOWS FROM FINANCING ACTIVITIES:

Proceeds from issuance of note payable 3,000,000

Principal payments on notes payable (1,042,000) (78,000)

Dividends paid (2,434,000) (2,434,000)

Purchase of treasury shares (1,000,000) (1,000,000)

Distributions to non-controlling interests (1,471,000) (1,825,000)

Net cash used in financing activities (1,947,000) (5,337,000)

NET DECREASE IN CASH AND CASH EQUIVALENTS (4,134,000) (3,335,000)

CASH AND CASH EQUIVALENTS, Beginning of period 8,705,000 7,780,000

CASH AND CASH EQUIVALENTS, End of period 4,571,000 4,445,000

Cash paid during the period for:

Interest 33,000 23,000

Income taxes 360,000 1,219,000

Non-cash investing activity:

Note payable in connection with purchase of treasury shares 2,125,000 2,125,000

Tax benefit of purchase of member interests in subsidiary 1,020,000

Liquidation of non-controlling interests in discontinued operations 691,000

Subsidiary [Member]

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of member interests in subsidiary (2,965,000)

Purchase of member interest in New Meadowlands Racetrack LLC (2,965,000)

New Meadowlands Racetrack LLC [Member]

CASH FLOWS FROM INVESTING ACTIVITIES:

Purchase of member interests in subsidiary (4,200,000)

Purchase of member interest in New Meadowlands Racetrack LLC $ (4,200,000)

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XML 37 R11.xml IDEA: RECENT RESTAURANT EXPANSION 2.4.0.8010 - Disclosure - RECENT RESTAURANT EXPANSIONtruefalsefalse1false falsefalsec4_From30Sep2012To29Jun2013http://www.sec.gov/CIK0000779544duration2012-09-30T00:00:002013-06-29T00:00:001true 1arkr_RecentRestaurantExpansionTextBlockAbstractarkr_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Recent Restaurant Expansion [Abstract]2false 2arkr_RecentRestaurantExpansionTextBlockarkr_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 3. RECENT RESTAURANT EXPANSION On March 18, 2011, a subsidiary of the Company entered into a lease agreement to operate a restaurant and bar in New York City named Clyde Frazier’s Wine and Dine. In connection with the agreement, the landlord agreed to contribute up to $1,800,000 towards the construction of the facility (of which $1,500,000 was received as of June 29, 2013 and is being deferred over the lease term), which totaled approximately $7,000,000. The initial term of the lease for this facility expires on March 31, 2027 and has one five-year renewal. This restaurant opened during the second quarter of fiscal 2012. On November 28, 2012, a subsidiary of the Company entered into an agreement to design and lease a restaurant at the Tropicana Hotel and Casino in Atlantic City, NJ. The cost to construct this restaurant was approximately $1,350,000. The initial term of the lease for this facility expires June 7, 2023 and has two five-year renewals. The restaurant, Broadway Burger Bar, opened during the third quarter of fiscal 2013 and, as a result, the Consolidated Statement of Income for the 39-weeks ended June 29, 2013 includes approximately $100,000 of pre-opening and early operating losses related to this property. falsefalsefalsenonnum:textBlockItemTypenaThis item represents the disclosure relating to recent restaurant expansion.No definition available.false0Recent Restaurant Expansion [Text Block]falseRECENT RESTAURANT EXPANSIONUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.arkrestaurants.com/role/RECENTRESTAURANTEXPANSION12 XML 38 R11.htm IDEA: XBRL DOCUMENT v2.4.0.8

RECENT RESTAURANT EXPANSION
9 Months Ended

Jun. 29, 2013

Recent Restaurant Expansion [Abstract]

Recent Restaurant Expansion [Text Block]
3. RECENT RESTAURANT EXPANSION

On March 18, 2011, a subsidiary of the Company entered into a lease agreement to operate a restaurant and bar in New York City named Clyde Frazier’s Wine and Dine. In connection with the agreement, the landlord agreed to contribute up to $1,800,000 towards the construction of the facility (of which $1,500,000 was received as of June 29, 2013 and is being deferred over the lease term), which totaled approximately $7,000,000. The initial term of the lease for this facility expires on March 31, 2027 and has one five-year renewal. This restaurant opened during the second quarter of fiscal 2012.

On November 28, 2012, a subsidiary of the Company entered into an agreement to design and lease a restaurant at the Tropicana Hotel and Casino in Atlantic City, NJ. The cost to construct this restaurant was approximately $1,350,000. The initial term of the lease for this facility expires June 7, 2023 and has two five-year renewals. The restaurant, Broadway Burger Bar, opened during the third quarter of fiscal 2013 and, as a result, the Consolidated Statement of Income for the 39-weeks ended June 29, 2013 includes approximately $100,000 of pre-opening and early operating losses related to this property.

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CONSOLIDATED CONDENSED FINANCIAL STATEMENTS
9 Months Ended

Jun. 29, 2013

Consolidated Condensed Financial Statements [Abstract]

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1. CONSOLIDATED CONDENSED FINANCIAL STATEMENTS

The consolidated condensed balance sheet as of September 29, 2012, which has been derived from audited financial statements included in the Form 10-K, and the unaudited interim consolidated and condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). All adjustments that, in the opinion of management, are necessary for a fair presentation for the periods presented have been reflected as required by Regulation S-X, Rule 10-01. Such adjustments are of a normal, recurring nature. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These consolidated condensed financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s annual report on Form 10-K for the year ended September 29, 2012. The results of operations for interim periods are not necessarily indicative of the operating results to be expected for the full year or any other interim period.

PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation.

RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”

SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.

FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt.

CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.

Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. 0 realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012.

CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits.

For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 30, 2012, 0 vendor accounted for more than 10% of total purchases.

SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.

RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.

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INCOME PER SHARE OF COMMON STOCK (Details) (USD $)
3 Months Ended 9 Months Ended

Jun. 29, 2013

Jun. 30, 2012

Jun. 29, 2013

Jun. 30, 2012

Exercise Price One [Member]

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Dilutive Securities Included In Computation Of Earnings Per Share Amount 165,100 176,600 165,100 176,600

Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share (in Dollars per share) $ 12.04 $ 12.04 $ 12.04 $ 12.04

Exercise Price Two [Member]

INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]

Dilutive Securities Included In Computation Of Earnings Per Share Amount 245,500 251,500 245,500 251,500

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Exercise Price Three [Member]

INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount 139,000 145,500 139,000 145,500

Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share (in Dollars per share) $ 29.60 $ 29.60 $ 29.60 $ 29.60

Exercise Price Four [Member]

INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount 90,000 100,000 90,000 100,000

Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share (in Dollars per share) $ 32.15 $ 32.15 $ 32.15 $ 32.15

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Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 false0Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]falseRECENT RESTAURANT DISPOSITIONS (Tables)UnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.arkrestaurants.com/role/RECENTRESTAURANTDISPOSITIONSTables12 XML 46 R10.xml IDEA: VARIABLE INTEREST ENTITIES 2.4.0.8009 - Disclosure - VARIABLE INTEREST ENTITIEStruefalsefalse1false falsefalsec4_From30Sep2012To29Jun2013http://www.sec.gov/CIK0000779544duration2012-09-30T00:00:002013-06-29T00:00:001true 1arkr_VariableInterestEntitySimilarEntityAggregationDescriptionAbstractarkr_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Variable Interest Entity, Similar Entity Aggregation, Description [Abstract]2false 2us-gaap_VariableInterestEntitySimilarEntityAggregationDescriptionus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 2. VARIABLE INTEREST ENTITIES Upon adoption of the accounting guidance for VIEs on October 3, 2010, the Company determined that it was the primary beneficiary of two VIEs which had not been previously consolidated, Ark Hollywood/Tampa Investment, LLC and Ark Connecticut Investment, LLC, as the guidance requires that a single party (including its related parties and de facto agents) be able to exercise their rights to remove the decision maker in order for the “kick-out” rights to be considered substantive. Previously, a simple majority of owners that could exercise kick-out rights was considered a substantive right. This change resulted in the need for consolidation. During the 39-weeks ended June 29, 2013, the Company purchased an additional 14.39% of the membership interests of Ark Hollywood/Tampa Investment, LLC, directly from the individuals that held such interests, for an aggregate consideration of $2,964,512. In connection with this transaction, the Company recorded a reduction to additional paid-in capital of $2,684,896 representing the excess of the amount paid over the carrying value ($279,616) of the non-controlling interests acquired as the acquisition of an additional interest in a less than wholly-owned subsidiary where control is maintained is treated as an equity transaction. In addition, the Company also recorded an increase to additional paid-in capital in the amount of $1,020,261 representing the related deferred tax benefit of the transaction. As a result of the above, Ark Hollywood/Tampa Investment, LLC is no longer considered a VIE as the Company now owns 64.39% of the voting membership interests. Accordingly, the following disclosures associated with the Company’s VIEs do not include Ark Hollywood/Tampa Investment, LLC as of June 29, 2013: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 5%"> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> <td style="font-weight: bold; padding-bottom: 1px">   </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="padding-bottom: 1px; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center"> (in thousands) </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom"> <td>   </td> <td style="font-size: 8pt; font-weight: bold">   </td> <td colspan="6" style="font-size: 8pt; font-weight: bold; text-align: center">   </td> <td style="font-size: 8pt; font-weight: bold">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="width: 62%; text-align: left; text-indent: -10pt; padding-left: 10pt"> Cash and cash equivalents </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 571 </td> <td style="width: 1%; text-align: left">   </td> <td style="width: 3%">   </td> <td style="width: 1%; text-align: left"> $ </td> <td style="width: 14%; text-align: right"> 714 </td> <td style="width: 1%; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts receivable </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 310 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 1,776 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Inventories </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 12 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 28 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid income taxes </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 177 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 235 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid expenses and other current assets </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 6 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 13 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Due from Ark Restaurants Corp. and affiliates (1) </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 410 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 288 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Fixed assets, net </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 108 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 3,189 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Other long-term assets </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total assets </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Accounts payable </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 54 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left"> $ </td> <td style="text-align: right"> 153 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued expenses and other liabilities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 692 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 1,950 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Total liabilities </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 746 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 2,103 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Equity of variable interest entities </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 919 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; 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COMMITMENTS AND CONTINGENCIES (Details) (USD $)
9 Months Ended

Jun. 29, 2013

Commitments and Contingencies Disclosure [Abstract]

Lease Expiration Date Dec. 31, 2032

Period of Agreement 10 years

Fees Amount Of Constructed Restaurant And Catering Service $ 1,000,000

Amount of Demand Due To Deficiency in Service 200,000

Amount of Demand from Counterparty Included in Other Assets $ 1,200,000

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CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) (USD $)
In Thousands, except Per Share data, unless otherwise specified

Jun. 29, 2013

Sep. 29, 2012

VIEs, Cash and cash equivalents (in Dollars) $ 571 $ 714

VIEs, Accounts receivable (in Dollars) 310 1,776

VIEs, Inventories (in Dollars) 12 28

VIEs, Prepaid income taxes (in Dollars) 177 235

VIEs, Prepaid expenses and other current assets (in Dollars) 6 13

VIEs, Fixed assets (in Dollars) 108 3,189

VIEs, Other assets (in Dollars) 71 71

VIEs, Accounts payable trade (in Dollars) 54 153

VIEs, Accrued expenses and other current liabilities (in Dollars) $ 692 $ 1,950

Common stock, par value (in Dollars per share) $ 0.01 $ 0.01

Common stock, shares authorized (in Shares) 10,000 10,000

Common stock, shares issued (in Shares) 4,601 4,601

Common stock, shares outstanding (in Shares) 3,245 3,245

Treasury stock, shares (in Shares) 1,356 1,356

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NOTES PAYABLE
9 Months Ended

Jun. 29, 2013

Notes Payable For Treasury Stock Repurchase [Abstract]

Notes Payable For Treasury Stock Repurchase [Text Block]
6. NOTES PAYABLE

Treasury Stock Repurchase – On December 12, 2011, the Company, in a private transaction, purchased 250,000 shares of its common stock at a price of $12.50 per share, or a total of $3,125,000. Upon the closing of the purchase, the Company paid the seller $1,000,000 in cash and issued an unsecured promissory note to the seller for $2,125,000. The note bears interest at 0.19% per annum, and is payable in 24 equal monthly installments of $88,541, commencing on December 1, 2012. As of June 29, 2013, the outstanding note payable balance was approximately $1,416,000.

Bank – On February 25, 2013, the Company issued a promissory note, secured by all assets of the Company, to a bank for $3,000,000. The note bears interest at LIBOR plus 3.0% per annum, and is payable in 36 equal monthly installments of $83,333, commencing on March 25, 2013. As of June 29, 2013, the outstanding balance of this note payable was approximately $2,667,000. The agreement provides, among other things, that the Company meet minimum quarterly tangible net worth amounts, as defined, and minimum annual net income amounts, and contains customary representations, warranties and affirmative covenants. The agreement also contains customary negative covenants, subject to negotiated exceptions, on liens, relating to other indebtedness, capital expenditures, liens, affiliate transactions, disposal of assets and certain changes in ownership. The Company was in compliance with all debt covenants as of June 29, 2013.

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CONSOLIDATED CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)
In Thousands, unless otherwise specified
3 Months Ended 9 Months Ended

Jun. 29, 2013

Jun. 30, 2012

Jun. 29, 2013

Jun. 30, 2012

Consolidated net income $ 3,289 $ 3,279 $ 3,396 $ 4,384

Other comprehensive loss, net of taxes:

Unrealized loss on available-for-sale securities (4) (3)

Total other comprehensive loss, net of taxes (4) (3)

Comprehensive income 3,289 3,275 3,396 4,381

Comprehensive income attributable to non-controlling interests (660) (315) (1,024) (737)

Comprehensive income attributable to Ark Restaurants Corp. $ 2,629 $ 2,960 $ 2,372 $ 3,644

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CONSOLIDATED CONDENSED BALANCE SHEETS (USD $)
In Thousands, unless otherwise specified

Jun. 29, 2013

Sep. 29, 2012

CURRENT ASSETS:

Cash and cash equivalents (includes $571 at June 29, 2013 and $714 at September 29, 2012 related to VIEs) $ 4,571 $ 8,705

Short-term investments in available-for-sale securities 75

Accounts receivable (includes $310 at June 29, 2013 and $1,776 at September 29, 2012 related to VIEs) 2,803 3,790

Employee receivables 350 339

Inventories (includes $12 at June 29, 2013 and $28 at September 29, 2012 related to VIEs) 1,573 1,567

Prepaid and refundable income taxes (includes $177 at June 29, 2013 and $235 at September 29, 2012 related to VIEs) 473 985

Prepaid expenses and other current assets (includes $6 at June 29, 2013 and $13 at September 29, 2012 related to VIEs) 857 1,087

Total current assets 10,627 16,548

FIXED ASSETS - Net (includes $108 at June 29, 2013 and $3,189 at September 29, 2012 related to VIEs) 25,836 26,194

GOODWILL 4,813 4,813

TRADEMARKS 721 721

DEFERRED INCOME TAXES 5,615 4,960

OTHER ASSETS (includes $71 at June 29, 2013 and September 29, 2012 related to VIEs) 6,261 1,928

TOTAL ASSETS 53,873 55,164

CURRENT LIABILITIES:

Accounts payable - trade (includes $54 at June 29, 2013 and $153 at September 29, 2012 related to VIEs) 2,325 2,729

Accrued expenses and other current liabilities (includes $692 at June 29, 2013 and $1,950 at September 29, 2012 related VIEs) 8,505 8,873

Current portion of notes payable 1,974 885

Total current liabilities 12,804 12,487

OPERATING LEASE DEFERRED CREDIT 4,389 4,650

NOTES PAYABLE, LESS CURRENT PORTION 2,109 1,240

TOTAL LIABILITIES 19,302 18,377

COMMITMENTS AND CONTINGENCIES

EQUITY:

Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at June 29, 2013 and September 29, 2012, respectively; outstanding, 3,245 shares at June 29, 2013 and September 29, 2012, respectively 46 46

Additional paid-in capital 22,674 23,410

Retained earnings 22,310 22,372

45,030 45,828

Less treasury stock, at cost, of 1,356 shares at June 29, 2013 and September 29, 2012, respectively (13,220) (13,220)

Total Ark Restaurants Corp. shareholders’ equity 31,810 32,608

NON-CONTROLLING INTERESTS 2,761 4,179

TOTAL EQUITY 34,571 36,787

TOTAL LIABILITIES AND EQUITY $ 53,873 $ 55,164

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COMMITMENTS AND CONTINGENCIES <table cellspacing="0" cellpadding="0" style="width: 100%"> <tr> <td> Leases — The Company leases its restaurants, bar facilities, and administrative headquarters through its subsidiaries under terms expiring at various dates through 2032. Most of the leases provide for the payment of base rents plus real estate taxes, insurance and other expenses and, in certain instances, for the payment of a percentage of the restaurants sales in excess of stipulated amounts at such facility and in one instance based on profits.   Legal Proceedings — In the ordinary course of its business, the Company is a party to various lawsuits arising from accidents at its restaurants and worker’s compensation claims, which are generally handled by the Company’s insurance carriers. 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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> June 29, 2013 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> September 29, 2012 </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> </tr> <tr style="vertical-align: bottom; font: 8pt Times New Roman, Times, Serif"> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> <td colspan="6" style="font: 8pt Times New Roman, Times, Serif; text-align: center"> (In thousands) </td> <td style="font: 8pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 62%; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Sales tax payable </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 902 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 14%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 852 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Accrued wages and payroll related costs </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,375 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 1,475 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -10pt; padding-left: 10pt"> Customer advance deposits </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,013 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> 2,811 </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Accrued occupancy and other operating expenses </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,215 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,735 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 8,505 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; 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An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues.No definition available.false0Number of Operating Segments11false 0truefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalse7false truefalsec50_From31Mar2013To29Jun2013_SupplierConcentrationRiskMemberhttp://www.sec.gov/CIK0000779544duration2013-03-31T00:00:002013-06-29T00:00:00falsefalseSupplier Concentration Risk [Member]us-gaap_ConcentrationRiskByTypeAxisxbrldihttp://xbrl.org/2006/xbrldius-gaap_SupplierConcentrationRiskMemberus-gaap_ConcentrationRiskByTypeAxisexplicitMemberpureStandardhttp://www.xbrl.org/2003/instancepurexbrli0nanafalse0Supplier Concentration Risk [Member]12true 3arkr_CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetailsLineItemsarkr_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00falsefalsefalse4falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0CONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) [Line Items]13false 4arkr_SupplierConcentrationRiskDescriptionarkr_falsenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00the Company made purchases from one vendor that accounted for approximately 12% of total purchases.falsefalsefalse2falsefalsefalse00falsefalsefalse3falsefalsefalse00the Company made purchases from two vendors that accounted for approximately 22% of total purchases.falsefalsefalse4falsefalsefalse00the Company made purchases from one vendor that accounted for approximately 12% of total purchases.falsefalsefalsexbrli:stringItemTypestringDescription of supplier concentration risk.No definition available.false0Supplier Concentration Risk Description14false 4us-gaap_ConcentrationRiskPercentage1us-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1truetruefalse0.120.12falsefalsefalse2truetruefalse0.100.10falsefalsefalse3truetruefalse0.220.22falsefalsefalse4truetruefalse0.120.12falsefalsefalsenum:percentItemTypepureFor an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13537-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6404-108592 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13531-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6351-108592 false0Concentration Risk, PercentagefalseCONSOLIDATED CONDENSED FINANCIAL STATEMENTS (Details) (USD $)NoRoundingUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.arkrestaurants.com/role/CONSOLIDATEDCONDENSEDFINANCIALSTATEMENTSDetails414 XML 62 R18.xml IDEA: STOCK OPTIONS 2.4.0.8017 - Disclosure - STOCK OPTIONStruefalsefalse1false falsefalsec4_From30Sep2012To29Jun2013http://www.sec.gov/CIK0000779544duration2012-09-30T00:00:002013-06-29T00:00:001true 1us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Disclosure of Compensation Related Costs, Share-based Payments [Abstract]2false 2us-gaap_DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 10. STOCK OPTIONS During fiscal 2012, options to purchase 251,500 shares of common stock at an exercise price of $14.40 per share were granted and are exercisable as to 50% of the shares commencing on the first anniversary of the date of grant and as to the remaining 50% commencing on the second anniversary of the date of grant. The grant date fair value of these stock options was $2.57 per share. The fair value of each of the Company’s stock options is estimated on the date of grant using a Black-Scholes option-pricing model that uses assumptions that relate to the expected volatility of the Company’s common stock, the expected dividend yield of our stock, the expected life of the options and the risk free interest rate. The assumptions used for the 2012 grant include a risk free interest rate of 1.67%, volatility of 36.2%, a dividend yield of 6.1% and an expected life of 6.25 years. 0 options were issued during the 39-week period ended June 29, 2013. A summary of stock option activity is presented below: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="14" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Shares </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1px solid; text-align: center"> Weighted Average Exercise Price </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Weighted Average Contractual Term </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Aggregate Intrinsic Value </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Outstanding, September 29, 2012 </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 648,100 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.56 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 6.50 Years </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 10%; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Options: </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Granted </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Exercised </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt"> Canceled or expired </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (8,500 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 16.80 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Outstanding and expected to vest, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 639,600 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.59 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 5.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,161,186 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Exercisable, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 516,850 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 20.82 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; 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VARIABLE INTEREST ENTITIES (Details) - Schedule of variable interest entities (USD $)
In Thousands, unless otherwise specified

Jun. 29, 2013

Sep. 29, 2012

Schedule of variable interest entities [Abstract]

Cash and cash equivalents $ 571 $ 714

Accounts receivable 310 1,776

Inventories 12 28

Prepaid income taxes 177 235

Prepaid expenses and other current assets 6 13

Due from Ark Restaurants Corp. and affiliates (1) 410 ^[1] 288 ^[1]

Fixed assets, net 108 3,189

Other long-term assets 71 71

Total assets 1,665 6,314

Accounts payable 54 153

Accrued expenses and other liabilities 692 1,950

Total liabilities 746 2,103

Equity of variable interest entities 919 4,211

Total liabilities and equity $ 1,665 $ 6,314

[1] Amounts Due from Ark Restaurants Corp. and affiliates are eliminated upon consolidation.

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VARIABLE INTEREST ENTITIES (Tables)
9 Months Ended

Jun. 29, 2013

Variable Interest Entity, Similar Entity Aggregation, Description [Abstract]

Schedule of Variable Interest Entities [Table Text Block] The following disclosures associated with the Company’s VIEs do not include Ark Hollywood/Tampa Investment, LLC as of June 29, 2013:

June 29,
2013 September 29,
2012

(in thousands)

Cash and cash equivalents $ 571 $ 714

Accounts receivable 310 1,776

Inventories 12 28

Prepaid income taxes 177 235

Prepaid expenses and other current assets 6 13

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Fixed assets, net 108 3,189

Other long-term assets 71 71

Total assets $ 1,665 $ 6,314

Accounts payable $ 54 $ 153

Accrued expenses and other liabilities 692 1,950

Total liabilities 746 2,103

Equity of variable interest entities 919 4,211

Total liabilities and equity $ 1,665 $ 6,314

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STOCK OPTIONS (Details) - Summary of stock option activity (USD $)
9 Months Ended

Jun. 29, 2013

Summary of stock option activity [Abstract]

Outstanding, September 29, 2012 648,100

Outstanding, September 29, 2012 (in Dollars per share) $ 19.56

Outstanding, September 29, 2012 6 years 6 months

Options:

Granted 0

Exercised

Canceled or expired (8,500)

Canceled or expired (in Dollars per share) $ 16.80

Outstanding and expected to vest, June 29, 2013 639,600

Outstanding and expected to vest, June 29, 2013 (in Dollars per share) $ 19.59

Outstanding and expected to vest, June 29, 2013 5 years 9 months

Outstanding and expected to vest, June 29, 2013 (in Dollars) $ 3,161,186

Exercisable, June 29, 2013 516,850

Exercisable, June 29, 2013 (in Dollars per share) $ 20.82

Exercisable, June 29, 2013 3 years 9 months

Exercisable, June 29, 2013 (in Dollars) $ 2,332,623

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9 Months Ended 12 Months Ended

Jun. 29, 2013

Jun. 30, 2012

Sep. 29, 2012

Related Party Transactions Excluding Stock Option Receivable [Abstract]

Forgiveness Of Loans Due $ 66,000

Due From Former President In Respect Of Stock Option Exercises 29,000

Due From Former President Excluding Stock Option Receivables 37,000

Accrued Additional Compensation Of Forgave Loans 475,400

Due from Other Related Parties $ 350,000 $ 339,000

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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Accrued expenses and other current liabilities (USD $)
In Thousands, unless otherwise specified

Jun. 29, 2013

Sep. 29, 2012

Accrued expenses and other current liabilities [Abstract]

Sales tax payable $ 902 $ 852

Accrued wages and payroll related costs 1,375 1,475

Customer advance deposits 3,013 2,811

Accrued occupancy and other operating expenses 3,215 3,735

$ 8,505 $ 8,873

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COST METHOD INVESTMENT
9 Months Ended

Jun. 29, 2013

Disclosure Text Block Supplement [Abstract]

Cost and Equity Method Investments Disclosure [Text Block]
5. COST METHOD INVESTMENT

On March 12, 2013, the Company made a $4,200,000 investment in the New Meadowlands Racetrack LLC (“NMR”) through its purchase of a membership interest in Meadowlands Newmark, LLC, an existing member of NMR. In conjunction with this investment, the Company also entered into a long-term agreement with NMR to provide food and beverage services for the new racing facilities being constructed at the Meadowlands Racetrack in northern New Jersey. NMR has a long-term lease with the State of New Jersey and expects the new facility to be open in November 2013. The Company’s agreement extends to any future development at the race track site.

This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

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RECENT RESTAURANT EXPANSION (Details) (USD $)
9 Months Ended

Jun. 29, 2013

RECENT RESTAURANT EXPANSION (Details) [Line Items]

Contribution From Landlord $ 1,800,000

Cash Received From Landlord 1,500,000

Construction Value Total 7,000,000

Lease Expiration Date Dec. 31, 2032

Clyde Frazier’s Wine and Dine [Member]

RECENT RESTAURANT EXPANSION (Details) [Line Items]

Lease Expiration Date Mar. 31, 2027

Number of Lease Renewal Option 1

Period of Lease Extension Under Renewal Option 5 years

Tropicana Hotel and Casino [Member]

RECENT RESTAURANT EXPANSION (Details) [Line Items]

Lease Expiration Date Jun. 07, 2023

Number of Lease Renewal Option 2

Period of Lease Extension Under Renewal Option 5 years

Cost of Construction 1,350,000

Broadway Burger Bar [Member]

RECENT RESTAURANT EXPANSION (Details) [Line Items]

Pre-opening and Early Operating Losses $ 100,000

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DIVIDENDS (Details) (USD $)
3 Months Ended 9 Months Ended

Jun. 29, 2013

Mar. 30, 2013

Dec. 29, 2012

Jun. 29, 2013

Jun. 30, 2012

Dividends [Abstract]

Common Stock, Dividends, Per Share, Cash Paid $ 0.25 $ 0.25 $ 0.25 $ 0.75 $ 0.75

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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
9 Months Ended

Jun. 29, 2013

Disclosure Text Block Supplement [Abstract]

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]
8. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following:

June 29,
2013 September 29,
2012

(In thousands)

Sales tax payable $ 902 $ 852

Accrued wages and payroll related costs 1,375 1,475

Customer advance deposits 3,013 2,811

Accrued occupancy and other operating expenses 3,215 3,735

$ 8,505 $ 8,873

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XML 77 R22.xml IDEA: Accounting Policies, by Policy (Policies) 2.4.0.8021 - Disclosure - Accounting Policies, by Policy (Policies)truefalsefalse1false falsefalsec4_From30Sep2012To29Jun2013http://www.sec.gov/CIK0000779544duration2012-09-30T00:00:002013-06-29T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Accounting Policies [Abstract]2false 2us-gaap_ConsolidationPolicyTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00 PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). 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RECENT RESTAURANT DISPOSITIONS
9 Months Ended

Jun. 29, 2013

Recent Restaurant Dispositions [Abstract]

Recent Restaurant Dispositions [Text Block]
4. RECENT RESTAURANT DISPOSITIONS

Lease Expirations – On July 8, 2011, the Company entered into an agreement with the landlord of The Grill Room property located in New York City, whereby in exchange for a payment of $350,000 the Company vacated the property on October 31, 2011. Such payment and the related loss on closure of the property, in the amount of $179,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012. This lease was scheduled to expire on December 31, 2011.

The Company was advised by the landlord that it would have to vacate the America property located in Washington, DC, which was on a month-to-month lease. The closure of this property occurred on November 7, 2011. The related loss on closure of this property, in the amount of $186,000, is included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012.

Discontinued Operations – Effective March 15, 2012, the Company vacated its food court operations at the MGM Grand Casino at the Foxwoods Resort Casino in Ledyard, CT. The Company determined that it would not be able to operate this facility profitably at this location at the current rent. During the quarter ended June 29, 2013, the Company reclassified the remaining non-controlling interest of $691,000 to additional paid-in capital upon the final dissolution of this partnership as 0 amounts were due to the non-controlling interests based on the priority of liquidation as set out in the operating agreement.

The results of discontinued operations were as follows:

13 Weeks Ended 39 Weeks Ended

June 29,
2013 June 30,
2012 June 29,
2013 June 30,
2012

(In thousands) (In thousands)

Revenues $ — $ — $ — $ 910

Costs and expenses — — — 1,525

Loss before income taxes — — — (615 )

Income tax benefit — (41 ) — (220 )

Net income (loss) $ — $ 41 $ — $ (395 )

Other – On October 29, 2012, the Company suffered a flood at its Red and Sequoia properties located in New York, NY as a result of a hurricane. The Company did not reopen these properties as the underlying leases were due to expire in the second quarter of fiscal 2013. Losses related to the closure of these properties, in the amount of $256,000, are included in Other Operating Costs and Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 29, 2013.

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CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) (USD $)
9 Months Ended

Jun. 29, 2013

Jun. 30, 2012

Payment of dividends, per share (in Dollars per share) $ 0.75 $ 0.75

Retained Earnings [Member]

Payment of dividends, per share (in Dollars per share) $ 0.75 $ 0.75

Parent [Member]

Payment of dividends, per share (in Dollars per share) $ 0.75 $ 0.75

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background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Inventories </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 12 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 28 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid income taxes </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 177 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 235 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Prepaid expenses and other current assets </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 6 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 13 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Due from Ark Restaurants Corp. and affiliates (1) </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 410 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 288 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; text-indent: -10pt; padding-left: 10pt"> Fixed assets, net </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 108 </td> <td style="text-align: left">   </td> <td>   </td> <td style="text-align: left">   </td> <td style="text-align: right"> 3,189 </td> <td style="text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1px; text-indent: -10pt; padding-left: 10pt"> Other long-term assets </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> <td style="padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; text-align: left">   </td> <td style="border-bottom: Black 1px solid; text-align: right"> 71 </td> <td style="padding-bottom: 1px; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255)"> <td style="text-align: left; padding-bottom: 3px; text-indent: -10pt; padding-left: 10pt"> Total assets </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 1,665 </td> <td style="padding-bottom: 3px; text-align: left">   </td> <td style="padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; text-align: right"> 6,314 </td> <td style="padding-bottom: 3px; 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COST METHOD INVESTMENT (Details) (New Meadowlands Racetrack LLC [Member], USD $)
9 Months Ended

Jun. 29, 2013

New Meadowlands Racetrack LLC [Member]

COST METHOD INVESTMENT (Details) [Line Items]

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The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).

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2us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00A summary of stock option activity is presented below: <table cellpadding="0" cellspacing="0" align="center" style="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="14" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> 39 Weeks Ended June 29, 2013 </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Shares </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1px solid; text-align: center"> Weighted Average Exercise Price </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Weighted Average Contractual Term </td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1px solid"> Aggregate Intrinsic Value </td> <td style="padding-bottom: 1px; font: bold 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="width: 40%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Outstanding, September 29, 2012 </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 648,100 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.56 </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"> 6.50 Years </td> <td style="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="width: 3%; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 10%; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="width: 1%; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt"> Options: </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Granted </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 20pt; text-indent: -10pt"> Exercised </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> — </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1px; padding-left: 20pt; text-indent: -10pt"> Canceled or expired </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 1px solid; font: 10pt Times New Roman, Times, Serif; text-align: right"> (8,500 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> ) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1px">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 16.80 </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="padding-bottom: 1px; text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: White; font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Outstanding and expected to vest, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 639,600 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 19.59 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 5.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3,161,186 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> </tr> <tr style="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"> <td style="text-align: left; padding-left: 10pt; text-indent: -10pt; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: center; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: right; font: 10pt Times New Roman, Times, Serif">   </td> <td style="text-align: left; font: 10pt Times New Roman, Times, Serif">   </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(229,255,255); font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 3px; padding-left: 10pt; text-indent: -10pt"> Exercisable, June 29, 2013 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="border-bottom: Black 3px double; font: 10pt Times New Roman, Times, Serif; text-align: right"> 516,850 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left"> $ </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 20.82 </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: right"> 3.75 Years </td> <td style="padding-bottom: 3px; font: 10pt Times New Roman, Times, Serif; text-align: left">   </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 3px">   </td> <td 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INCOME TAXES
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Jun. 29, 2013

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]
11. INCOME TAXES

The Company’s provision for income taxes consists of Federal, state and local taxes in amounts necessary to align the Company’s year-to-date provision for income taxes with the effective tax rate that the Company expects to achieve for the full year. The income tax provision on income from continuing operations for the 39-week periods ended June 29, 2013 and June 30, 2012 reflect effective tax rates of approximately 26% and 28%, respectively. The Company expects its effective tax rate for its current fiscal year to be significantly lower than the statutory rate as a result of the inclusion of tax credits and operating income attributable to the non-controlling interests of the VIEs that is not taxable to the Company. The final annual tax rate cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from current estimates.

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RELATED PARTY TRANSACTIONS
9 Months Ended

Jun. 29, 2013

Related Party Transactions Excluding Stock Option Receivable [Abstract]

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7. RELATED PARTY TRANSACTIONS

The Company’s former President and Chief Operating Officer resigned effective January 1, 2012. In connection therewith, the Company forgave loans due totaling $66,000 ($29,000 for stock option exercises receivable and $37,000 for other loans) and has recorded additional compensation in the amount of $475,400 in accordance with his separation agreement and release. Such amounts are included in General and Administrative Expenses in the Consolidated Condensed Statement of Income for the 39-weeks ended June 30, 2012.

Employee loans totaled approximately $350,000 and $339,000 at June 29, 2013 and September 29, 2012. Such amounts are payable on demand and bear interest at the minimum statutory rate (0.18% at June 29, 2013 and 0.19% at September 29, 2012).

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Accounting Policies, by Policy (Policies)
9 Months Ended

Jun. 29, 2013

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]
PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation.

Reclassification, Policy [Policy Text Block]
RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”

Seasonality [Policy Text Block]
SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.

Fair Value of Financial Instruments, Policy [Policy Text Block]
FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt.

Cash and Cash Equivalents, Policy [Policy Text Block]
CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.

Available For Sale Securities [Policy Text Block]
Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. 0 realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012.

Supplier Concentration [Policy Text Block]
CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits.

For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases.

Segment Reporting, Policy [Policy Text Block]
SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.

Recently Adopted Accounting Standards [Policy Text Block]
RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.

Cost Method Investments, Policy [Policy Text Block]
This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

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INCOME PER SHARE OF COMMON STOCK
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12. INCOME PER SHARE OF COMMON STOCK

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Document And Entity Information
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DIVIDENDS
9 Months Ended

Jun. 29, 2013

Dividends [Abstract]

Dividends [Text Block]
13. DIVIDENDS

On December 28, 2012, March 28, 2013 and June 28, 2013 the Company paid a quarterly cash dividend in the amount of $0.25 per share on the Company’s common stock. The Company intends to continue to pay such quarterly cash dividend for the foreseeable future, however, the payment of future dividends is at the discretion of the Company’s Board of Directors and is based on future earnings, cash flow, financial condition, capital requirements, changes in U.S. taxation and other relevant factors.

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- Definition

Disclosure of dividends declared, paid, outstanding and other related disclosures.

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CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (USD $) Share data in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Stock Option Receivable [Member]	Treasury Stock [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
BALANCE at Oct. 01, 2011	$ 46,000	$ 23,302,000	$ 3,000	$ 20,128,000	$ (29,000)	$ (10,095,000)	$ 33,355,000	$ 4,831,000	$ 38,186,000
BALANCE (in Shares) at Oct. 01, 2011	4,601
Net income				3,647,000			3,647,000	737,000	4,384,000
Unrealized loss on available-for-sale securities			(3,000)				(3,000)		(3,000)
Write-off of stock option receivable					29,000		29,000		29,000
Purchase of treasury stock						(3,125,000)	(3,125,000)		(3,125,000)
Stock-based compensation		29,000					29,000		29,000
Distributions to non-controlling interests								(1,825,000)	(1,825,000)
Payment of dividends - $0.75 per share				(2,434,000)			(2,434,000)		(2,434,000)
BALANCE at Jun. 30, 2012	46,000	23,331,000		21,341,000		(13,220,000)	31,498,000	3,743,000	35,241,000
BALANCE (in Shares) at Jun. 30, 2012	4,601
BALANCE at Sep. 29, 2012	46,000	23,410,000		22,372,000		(13,220,000)	32,608,000	4,179,000	36,787,000
BALANCE (in Shares) at Sep. 29, 2012	4,601
Net income				2,372,000			2,372,000	1,024,000	3,396,000
Purchase of member interests in subsidiary		(2,685,000)					(2,685,000)	(280,000)	(2,965,000)
Tax benefit of purchase of member interests in subsidiary		1,020,000					1,020,000		1,020,000
Elimination of non-controlling interest in discontinued operation		691,000					691,000	(691,000)	691,000
Purchase of treasury stock									(3,125,000)
Stock-based compensation		238,000					238,000		238,000
Distributions to non-controlling interests								(1,471,000)	(1,471,000)
Payment of dividends - $0.75 per share				(2,434,000)			(2,434,000)		(2,434,000)
BALANCE at Jun. 29, 2013	$ 46,000	$ 22,674,000		$ 22,310,000		$ (13,220,000)	$ 31,810,000	$ 2,761,000	$ 34,571,000
BALANCE (in Shares) at Jun. 29, 2013	4,601

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Jun. 29, 2013	Jun. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Consolidated net income	$ 3,396,000	$ 4,384,000
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Write-off of notes receivable from former president		66,000
Loss on closure of restaurants	256,000	365,000
Loss on disposal of discontinued operation		270,000
Deferred income taxes	365,000	1,694,000
Stock-based compensation	238,000	29,000
Depreciation and amortization	3,179,000	2,976,000
Operating lease deferred charge (credit)	(261,000)	975,000
Changes in operating assets and liabilities:
Accounts receivable	987,000	(618,000)
Inventories	(97,000)	(248,000)
Prepaid, refundable and accrued income taxes	512,000	(1,293,000)
Prepaid expenses and other current assets	130,000	(56,000)
Other assets	(39,000)	(48,000)
Accounts payable - trade	(404,000)	160,000
Accrued expenses and other liabilities	(368,000)	(966,000)
Net cash provided by operating activities	7,894,000	7,690,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of fixed assets	(2,980,000)	(7,828,000)
Purchase of management rights		(400,000)
Loans and advances made to employees	(105,000)	(155,000)
Payments received on employee receivables	94,000	74,000
Purchases of investment securities		(441,000)
Proceeds from sales of investment securities	75,000	3,062,000
Net cash used in investing activities	(10,081,000)	(5,688,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of note payable	3,000,000
Principal payments on notes payable	(1,042,000)	(78,000)
Dividends paid	(2,434,000)	(2,434,000)
Purchase of treasury shares	(1,000,000)	(1,000,000)
Distributions to non-controlling interests	(1,471,000)	(1,825,000)
Net cash used in financing activities	(1,947,000)	(5,337,000)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(4,134,000)	(3,335,000)
CASH AND CASH EQUIVALENTS, Beginning of period	8,705,000	7,780,000
CASH AND CASH EQUIVALENTS, End of period	4,571,000	4,445,000
Cash paid during the period for:
Interest	33,000	23,000
Income taxes	360,000	1,219,000
Non-cash investing activity:
Note payable in connection with purchase of treasury shares	2,125,000	2,125,000
Tax benefit of purchase of member interests in subsidiary	1,020,000
Liquidation of non-controlling interests in discontinued operations	691,000
Subsidiary [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of member interests in subsidiary	(2,965,000)
Purchase of member interest in New Meadowlands Racetrack LLC	(2,965,000)
New Meadowlands Racetrack LLC [Member]
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of member interests in subsidiary	(4,200,000)
Purchase of member interest in New Meadowlands Racetrack LLC	$ (4,200,000)

INCOME PER SHARE OF COMMON STOCK (Details) (USD $)	3 Months Ended		9 Months Ended
INCOME PER SHARE OF COMMON STOCK (Details) (USD $)	Jun. 29, 2013	Jun. 30, 2012	Jun. 29, 2013	Jun. 30, 2012
Exercise Price One [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Dilutive Securities Included In Computation Of Earnings Per Share Amount	165,100	176,600	165,100	176,600
Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share (in Dollars per share)	$ 12.04	$ 12.04	$ 12.04	$ 12.04
Exercise Price Two [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Dilutive Securities Included In Computation Of Earnings Per Share Amount	245,500	251,500	245,500	251,500
Exercise Price Of Common Stock Options Included In Computation Of Earnings Per Share (in Dollars per share)	$ 14.40	$ 14.40	$ 14.40	$ 14.40
Exercise Price Three [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	139,000	145,500	139,000	145,500
Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share (in Dollars per share)	$ 29.60	$ 29.60	$ 29.60	$ 29.60
Exercise Price Four [Member]
INCOME PER SHARE OF COMMON STOCK (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	90,000	100,000	90,000	100,000
Exercise Price Of Common Stock Options Excluded From Computation Of Earnings Per Share (in Dollars per share)	$ 32.15	$ 32.15	$ 32.15	$ 32.15

VARIABLE INTEREST ENTITIES (Details) (USD $)	9 Months Ended
VARIABLE INTEREST ENTITIES (Details) (USD $)	Jun. 29, 2013	Jun. 30, 2012	Oct. 03, 2010
VARIABLE INTEREST ENTITIES (Details) [Line Items]
Number of VIEs with Primary Benefits			2
Deferred Income Tax Expense (Benefit)	$ 365,000	$ 1,694,000
Ark Hollywood/Tampa Investment [Member]
VARIABLE INTEREST ENTITIES (Details) [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	14.39%
Business Combination, Consideration Transferred	2,964,512
Adjustments to Additional Paid in Capital, Other	2,684,896
Value of Business Acquired (VOBA)	(279,616)
Deferred Income Tax Expense (Benefit)	$ 1,020,261
Equity Method Investment, Ownership Percentage	64.39%

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Jun. 29, 2013
Commitments and Contingencies Disclosure [Abstract]
Lease Expiration Date	Dec. 31, 2032
Period of Agreement	10 years
Fees Amount Of Constructed Restaurant And Catering Service	$ 1,000,000
Amount of Demand Due To Deficiency in Service	200,000
Amount of Demand from Counterparty Included in Other Assets	$ 1,200,000

CONSOLIDATED CONDENSED BALANCE SHEETS (Parentheticals) (USD $) In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2013	Sep. 29, 2012
VIEs, Cash and cash equivalents (in Dollars)	$ 571	$ 714
VIEs, Accounts receivable (in Dollars)	310	1,776
VIEs, Inventories (in Dollars)	12	28
VIEs, Prepaid income taxes (in Dollars)	177	235
VIEs, Prepaid expenses and other current assets (in Dollars)	6	13
VIEs, Fixed assets (in Dollars)	108	3,189
VIEs, Other assets (in Dollars)	71	71
VIEs, Accounts payable trade (in Dollars)	54	153
VIEs, Accrued expenses and other current liabilities (in Dollars)	$ 692	$ 1,950
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in Shares)	10,000	10,000
Common stock, shares issued (in Shares)	4,601	4,601
Common stock, shares outstanding (in Shares)	3,245	3,245
Treasury stock, shares (in Shares)	1,356	1,356

CONSOLIDATED CONDENSED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Jun. 29, 2013	Sep. 29, 2012
CURRENT ASSETS:
Cash and cash equivalents (includes $571 at June 29, 2013 and $714 at September 29, 2012 related to VIEs)	$ 4,571	$ 8,705
Short-term investments in available-for-sale securities		75
Accounts receivable (includes $310 at June 29, 2013 and $1,776 at September 29, 2012 related to VIEs)	2,803	3,790
Employee receivables	350	339
Inventories (includes $12 at June 29, 2013 and $28 at September 29, 2012 related to VIEs)	1,573	1,567
Prepaid and refundable income taxes (includes $177 at June 29, 2013 and $235 at September 29, 2012 related to VIEs)	473	985
Prepaid expenses and other current assets (includes $6 at June 29, 2013 and $13 at September 29, 2012 related to VIEs)	857	1,087
Total current assets	10,627	16,548
FIXED ASSETS - Net (includes $108 at June 29, 2013 and $3,189 at September 29, 2012 related to VIEs)	25,836	26,194
GOODWILL	4,813	4,813
TRADEMARKS	721	721
DEFERRED INCOME TAXES	5,615	4,960
OTHER ASSETS (includes $71 at June 29, 2013 and September 29, 2012 related to VIEs)	6,261	1,928
TOTAL ASSETS	53,873	55,164
CURRENT LIABILITIES:
Accounts payable - trade (includes $54 at June 29, 2013 and $153 at September 29, 2012 related to VIEs)	2,325	2,729
Accrued expenses and other current liabilities (includes $692 at June 29, 2013 and $1,950 at September 29, 2012 related VIEs)	8,505	8,873
Current portion of notes payable	1,974	885
Total current liabilities	12,804	12,487
OPERATING LEASE DEFERRED CREDIT	4,389	4,650
NOTES PAYABLE, LESS CURRENT PORTION	2,109	1,240
TOTAL LIABILITIES	19,302	18,377
COMMITMENTS AND CONTINGENCIES
EQUITY:
Common stock, par value $.01 per share - authorized, 10,000 shares; issued, 4,601 shares at June 29, 2013 and September 29, 2012, respectively; outstanding, 3,245 shares at June 29, 2013 and September 29, 2012, respectively	46	46
Additional paid-in capital	22,674	23,410
Retained earnings	22,310	22,372
	45,030	45,828
Less treasury stock, at cost, of 1,356 shares at June 29, 2013 and September 29, 2012, respectively	(13,220)	(13,220)
Total Ark Restaurants Corp. shareholders’ equity	31,810	32,608
NON-CONTROLLING INTERESTS	2,761	4,179
TOTAL EQUITY	34,571	36,787
TOTAL LIABILITIES AND EQUITY	$ 53,873	$ 55,164

STOCK OPTIONS (Details) - Summary of stock option activity (USD $)	9 Months Ended
	Jun. 29, 2013
Summary of stock option activity [Abstract]
Outstanding, September 29, 2012	648,100
Outstanding, September 29, 2012 (in Dollars per share)	$ 19.56
Outstanding, September 29, 2012	6 years 6 months
Options:
Granted	0
Exercised
Canceled or expired	(8,500)
Canceled or expired (in Dollars per share)	$ 16.80
Outstanding and expected to vest, June 29, 2013	639,600
Outstanding and expected to vest, June 29, 2013 (in Dollars per share)	$ 19.59
Outstanding and expected to vest, June 29, 2013	5 years 9 months
Outstanding and expected to vest, June 29, 2013 (in Dollars)	$ 3,161,186
Exercisable, June 29, 2013	516,850
Exercisable, June 29, 2013 (in Dollars per share)	$ 20.82
Exercisable, June 29, 2013	3 years 9 months
Exercisable, June 29, 2013 (in Dollars)	$ 2,332,623

RELATED PARTY TRANSACTIONS (Details) (USD $)	9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details) (USD $)	Jun. 29, 2013	Jun. 30, 2012	Sep. 29, 2012
Related Party Transactions Excluding Stock Option Receivable [Abstract]
Forgiveness Of Loans Due		$ 66,000
Due From Former President In Respect Of Stock Option Exercises		29,000
Due From Former President Excluding Stock Option Receivables		37,000
Accrued Additional Compensation Of Forgave Loans		475,400
Due from Other Related Parties	$ 350,000		$ 339,000
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.18%		0.19%

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - Accrued expenses and other current liabilities (USD $) In Thousands, unless otherwise specified	Jun. 29, 2013	Sep. 29, 2012
Accrued expenses and other current liabilities [Abstract]
Sales tax payable	$ 902	$ 852
Accrued wages and payroll related costs	1,375	1,475
Customer advance deposits	3,013	2,811
Accrued occupancy and other operating expenses	3,215	3,735
	$ 8,505	$ 8,873

RECENT RESTAURANT EXPANSION (Details) (USD $)	9 Months Ended
RECENT RESTAURANT EXPANSION (Details) (USD $)	Jun. 29, 2013
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Contribution From Landlord	$ 1,800,000
Cash Received From Landlord	1,500,000
Construction Value Total	7,000,000
Lease Expiration Date	Dec. 31, 2032
Clyde Frazier’s Wine and Dine [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Lease Expiration Date	Mar. 31, 2027
Number of Lease Renewal Option	1
Period of Lease Extension Under Renewal Option	5 years
Tropicana Hotel and Casino [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Lease Expiration Date	Jun. 07, 2023
Number of Lease Renewal Option	2
Period of Lease Extension Under Renewal Option	5 years
Cost of Construction	1,350,000
Broadway Burger Bar [Member]
RECENT RESTAURANT EXPANSION (Details) [Line Items]
Pre-opening and Early Operating Losses	$ 100,000

DIVIDENDS (Details) (USD $)	3 Months Ended			9 Months Ended
DIVIDENDS (Details) (USD $)	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012	Jun. 29, 2013	Jun. 30, 2012
Dividends [Abstract]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.25	$ 0.25	$ 0.25	$ 0.75	$ 0.75

CONSOLIDATED CONDENSED STATEMENTS OF CHANGES IN EQUITY (Parentheticals) (USD $)	9 Months Ended
	Jun. 29, 2013	Jun. 30, 2012
Payment of dividends, per share (in Dollars per share)	$ 0.75	$ 0.75
Retained Earnings [Member]
Payment of dividends, per share (in Dollars per share)	$ 0.75	$ 0.75
Parent [Member]
Payment of dividends, per share (in Dollars per share)	$ 0.75	$ 0.75

COST METHOD INVESTMENT (Details) (New Meadowlands Racetrack LLC [Member], USD $)	9 Months Ended
	Jun. 29, 2013
New Meadowlands Racetrack LLC [Member]
COST METHOD INVESTMENT (Details) [Line Items]
Payments to Acquire Businesses and Interest in Affiliates (in Dollars)	$ 4,200,000

Accounting Policies, by Policy (Policies)	9 Months Ended
Accounting Policies, by Policy (Policies)	Jun. 29, 2013
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION — The consolidated condensed interim financial statements include the accounts of Ark Restaurants Corp. and all of its wholly-owned subsidiaries, partnerships and other entities in which it has a controlling interest. Also included in the consolidated condensed interim financial statements are certain variable interest entities (“VIEs”). All significant intercompany balances and transactions have been eliminated in consolidation.
Reclassification, Policy [Policy Text Block]	RECLASSIFICATIONS — Certain reclassifications of prior period balances have been made to conform to the current period presentation. In connection with the planned or actual sale or closure of various restaurants, the operations of these businesses have been presented as discontinued operations in the consolidated condensed financial statements. Accordingly, the Company has reclassified its consolidated condensed statements of operations for the prior periods presented. These dispositions are discussed below in “Recent Restaurant Dispositions.”
Seasonality [Policy Text Block]	SEASONALITY — The Company has substantial fixed costs that do not decline proportionally with sales. The first and second fiscal quarters, which include the winter months, usually reflect lower customer traffic than in the third and fourth fiscal quarters. In addition, sales in the third and fourth fiscal quarters can be adversely affected by inclement weather due to the significant amount of outdoor seating at the Company’s restaurants.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS — The carrying amount of cash and cash equivalents, investments, receivables, accounts payable and accrued expenses approximate fair value due to the immediate or short-term maturity of these financial instruments. The fair value of notes payable is determined using current applicable rates for similar instruments as of the balance sheet date and approximates the carrying value of such debt.
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS — Cash and cash equivalents include cash on hand, deposits with banks and highly liquid investments generally with original maturities of three months or less. Outstanding checks in excess of account balances, typically vendor payments, payroll and other contractual obligations disbursed after the last day of a reporting period are reported as a current liability in the accompanying consolidated condensed balance sheets.
Available For Sale Securities [Policy Text Block]	Available-for-Sale Securities — Available-for-sale securities consist primarily of United States Treasury Bills and Notes, all of which have a high degree of liquidity and are reported at fair value, with unrealized gains and losses recorded in Accumulated Other Comprehensive Income. The cost of investments in available-for-sale securities is determined on a specific identification basis. Realized gains or losses and declines in value judged to be other than temporary, if any, are reported in Other (Income) Expense, Net. The Company evaluates its investments periodically for possible impairment and reviews factors such as the length of time and extent to which fair value has been below cost basis and the Company’s ability and intent to hold the investment for a period of time which may be sufficient for anticipated recovery in market value. Proceeds from the sale and redemption of investment securities amounted to $75,000 and $3,062,000 for the 39-week periods ended June 29, 2013 and June 30, 2012, respectively. 0 realized gains or losses were included in Other Income (Expense), net for the 13 and 39-week periods ended June 29, 2013 and June 30, 2012.
Supplier Concentration [Policy Text Block]	CONCENTRATIONS OF CREDIT RISK — Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents. The Company reduces credit risk by placing its cash and cash equivalents with major financial institutions with high credit ratings. At times, such amounts may exceed Federally insured limits. For the 39-week period ended June 29, 2013, the Company made purchases from two vendors that accounted for approximately 22% of total purchases. For the 39-week period ended June 30, 2012, the Company made purchases from one vendor that accounted for approximately 12% of total purchases. For the 13-week period ended June 29, 2013, the Company made purchases from one vendor that accounted for approximately 12% of total purchases.
Segment Reporting, Policy [Policy Text Block]	SEGMENT REPORTING — As of June 29, 2013, the Company owned and operated 20 restaurants and bars, 22 fast food concepts and catering operations, exclusively in the United States, that have similar economic characteristics, nature of products and service, class of customers and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reporting segment in accordance with applicable accounting guidance.
Recently Adopted Accounting Standards [Policy Text Block]	RECENTLY ADOPTED ACCOUNTING STANDARDS — In June 2011, the Financial Accounting Standards Board (the “FASB”) issued new accounting guidance on the presentation of other comprehensive income. The new guidance eliminated the option to present the components of other comprehensive income as part of the statement of changes in equity. Instead, an entity has the option to present the total of comprehensive income, the components of net income and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The new accounting guidance became effective for fiscal years, and interim periods within those years, beginning after December 15, 2011, with early adoption permitted. Full retrospective application is required. The adoption of this guidance did not have a material impact on the Company’s financial statements, and the statements of comprehensive income were presented as a separate consecutive statement following the Consolidated Condensed Statements of Income.
Cost Method Investments, Policy [Policy Text Block]	This investment has been accounted for based on the cost method and is included in Other Assets in the accompanying Consolidated Condensed Balance Sheet at June 29, 2013. The Company periodically reviews its investments for impairment. If the Company determines that an other-than-temporary impairment has occurred, it will write-down the investment to its fair value. No indication of impairment was noted as of June 29, 2013.

Document And Entity Information	9 Months Ended
Document And Entity Information	Jun. 29, 2013	Aug. 06, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	ARK RESTAURANTS CORP
Document Type	10-Q
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		3,246,562
Amendment Flag	false
Entity Central Index Key	0000779544
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 29, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3